The New York Herald Newspaper, January 6, 1856, Page 3

fear—that is, the quarter ending the 20th of September, Yese— tare been as follows :— xd, Soeplan, antercourse and palesalionaoias, 111000 ) rr Wi ‘pensions and Indian: 799,642 19 5,142,111 38 282,202 67 seseeeeeeecess 262,200 71 a + +++416,594,116 10 For pts and expenditures of ficat quar- ter of the fiscal year ending 30th September, 1855, see statement No. 2. ‘The estimated expenditures for the remaining threo- juarters, are as follows:— vil, miscellaneous foreign inter- COUTEOse reer eee es + $18,661,974 85. Deficiency in Post Office Department... 2,689,368 00 dnterfor t (pensions and In: dia: aa 8,532,033 92 War Deyartinent. 8,773,623 31 Navy Departmen’ Interest on public debt. Redemption of public debt. Total sesee Making 'ihe actual and estimated expendi- secyeenseseessnegs>, 71)890,846 9% and leaving sn estimated balance fa the treasury on the Ist of July 1856, of $15,628,803 36, ‘The estimated receipts into the Treasury for the fiscal rear ending the 30th of June, 1857, are a4 follows:— tom customs, $64,000,090 00 From land. Migcellaneou: Total........ weeeeeeesennee! $71,500,000 00 To, which add the estimated balance in tite ital on the Ist of July, 1856........ 15,623, Making the éstfibated sums'tir the Sacel. ear, nding June 30, 1857.............387,128,863 36 e ehtimated expenditures for said year are as follow:— Balance of former appropriations to be ex- pended this year........ $16,686,689 99 Permanent and indefinite to be expended this year. + 7,639,910 14 Appropriations asked fo 45,114,765 45 ; 300,401,805 58 «12,000,000 00 967,451,305 68 sury cn the Tat of July, 1867, of The pudlic debt on the 4th of , 1853,’ amounted to the sum of $69,129,937 27, which, under the au thority of the appropriation act of the 3d March, 1853, been reduced, up to and including the 17th of Novem der, 1855, to $39,969,731 05, as per statement No. 3, ac- companying th's report. ‘The sums expended in pay- ment of principal, premium, and interest, in making ‘this reduction, amounted to $30,100,512 0, In addition to the public debt, as above stated, there is due, uncer-treaties with various Indian tribes, payable upon ‘ime, the sum of $19,253,522 13, aa per statement No. 4, scoompany this report. "Bestdes which, the Uni- ted States hold stocks in trust for various Indian tribes te the amount of $3,822,700 67 and $726,184 86 invested for the Smithsonian Invlitution, as per statement No, 5. ‘The United States hold the principal of the Smithsonian fund, amounting to $515,169, under the act of 18th Au- gust, 1846, and is bound to pay the interest annually, for ‘which the stocks stated in the table, are held as aa {n- demnity. In addition, there was in the treasury on the ~ 1st of July, 1855, the sum of $683,373 66, balances of various trust funds, as per statement No. 6. The estimated receipts for the fiscal year ending 30th of June, 1855, based upon the actual reaeipts of the first quarter, together with the actua: balance ia the treasury cn the lst ot July, 1854, were $84,159,270 35, and the actual receipts were $85,337,898 05, and in excess of the estimated receipts $1,178,627 70, and the estimated ox- penditures for the rame year were $64,345,921 21, and the actual expenditures were $66,209,972 01; making an excess of expenditures over the estimate of $1,884,000 83; but nothing was estimated for premiums, and pay- ment of the public debt, for the last three-quarters of the year, nor was anything estimated for appropriations by private acta of Congress. “The tctual receipts for said year were $1,614,004 24 from customs less than estimated, and $2,765,394 95 mora from Jands than estimated, and $168,763 01 leas than esti- mated from misce!lancous sources, ' The causes whica it was then apprehended would affect the receipts fom cus- toms for the remaining three-qnartors of the fiscal year bad a more stringent operation than was calculated, whilst the proceeés of the sales of the public lands ex- ceeded the cetimate. ‘Theactuat receipts into the treasury, from customs, from the first qnarter of the fiscal year, to end the 30th of June, 1856, have been $17,085,238 28, and $1,554,560 ~17 less ‘than ‘the actual reveipts of the corre:ponding quarter of the preceding year, arising froin the satae causes that affected the receipts from customs fur the thice quarters of the pre:eding year; and the receipts fiom pubife Isnds have been ciminished by the use of Jané warrants under the bounty land bill of ‘the last sea- sion of Congress. It will beseen that the receipts from customs for the remaining three quarters of the fiscal year, 1856, have deen advanced from the estimated receipts submitted in wy la:t report. This has been done because the abundant ag-icultural prcdactions ia all sections of our country ~ will jastify larger exportations, and because of the de- mand for provisions in Europe, caused by the war and Hmited crops; but with the expectation of less derosmd . fer cotton and diminishoa priges, and also the return of Americau stocks under continueb stringency in the mo- ney markets of Europe, growing out of the demand of money forthe war, and for breaistuffs, and the with- arawatof meney from circulation, under an apprehended * scarcity, and its effect upon the money market in the United States; the advance may not be realzed; but it in believed the estimate 1s a fair one; and, at all events, the receipts from custome and lands will meet the esti- mated expencituves as far as they will be called for, and allow a considerable. sum fr the redemption of the public debt, should the holders be willing to part with it. The table exhibit the amount of gold, silver and bank notes in efroulation at different periods, grves thé amourt of gold and silver in circulation for the fiscal year 1855, at over $250,000,000, ard the bank notes in circulation at $187,000,000; making a total clreulation of $437,000,000, and showing that the bank note qgsulation was reduced from that of the preeceding year about $17,- -€00,060, but which we may consider it bas more than recovered. The table of coinage for the same year ex- hibits geld and silver bullion, received at the mint and branches, to the amount of $70,017,007 82, and the table of exports exhibits the export of gold and bullion to the amount of $56,247,343; showing, an excess of receipts over the exports, of $13,769,664 82. The tadle of exports for the same fiscal year, in addition to the export of guld, exhibits $80,427,187 of manufactures ex ted, and $26,- 158,3€8 of foreign goods exported. exslusive of specie, end $162,323,948 of all other articies, making the whole exports $276 156,846, against $251,168,520 imported, showing the excess of exports $13,688,326 over the im- ports, There is no return or estimate of the gold import- | ¢d by emigrants, and no re‘urn or estimate for the freights of our vesrels that have contributed to our imports. ‘The table of tonnage for the same year exhibits our tonnage at 5,212,001 10-95 tons, an ex:ess over that of the preceding year of 410,000 tons, but it ie proper to remark, that the tonnage measurement of American ves- sels, under the present act of Congress, makes the mea- sured tovnege less than the actual tonnage, whilst the upre} fei lost vessels may more than counterbalance the difference. ‘The table upon the currency jastifies the belief that there is not less than 250,000,000 of gold and atlver in the country, whilst there is no reas¢n to doubt the continued yield ot the mines of California, and that the demand for ‘our exports will enable ys to ex as largely for the productions of other countries asin former years, with- out pay ting with our gold and silver in larger quantities ; than we produce it. ‘The demand for our agricultural products for export, and the consequeut good prices, will, to some extent, stimulate our importing merchants to Wing in foreign goods, because of our increased ability to purchase them abroad and conenme them at home. It is believed the check to importations and consump- tion from short crops last year will, to some extent, con- tinue through this year, and, with other causes, prevent extravagant importation on American account, because the wer demand and short crops in Europe wili lessen European consumption of manufactured goods, and the makere will reek the American market for theit surplus; consequently a large supply of forei gosds on foreign } Account may be expected in the market, interfering with the profits of the American importer. Moreover, if the war shall continue, considerable stringensy in the monay market of Europe may be apprehended, deranging more or loss the moncy market in the United States, according to the intensity there. This apprehended money cri:is in Europe will operate to repress importations of Euro- n goods on American account, and new enteprises at ome, whilst the continued tide of emigration to the States and new [erritories of the West will induce large investments in the public domain, thereby absorbing the land warrants, and creating a considerable demani for money. The aspect presents a prosperous year for the United States and its revenue, yet calls for prudence and caution in its expenditures. Herewith is submited statement No. 7, (taken from the most reliable authorities, with she and amounts blank where ne such authority could be found) of the gold and silver coin and bank notes in circulation in tie United States, from 1790 to 1856, showing the inc:ease of banks, bank capital and bank note circulation, and contain explanatory remarks upon the subject.’ Also. sta :em No. &, exhibiting the coinage at the Tniied States mint and branches their establishment, to the 30th June, 1955. Also, statement No, 9, of the receipts of old and silver at the mint ani branches, from the 30th Fine, 1854, to 80th June, 1855, and imports and exports of the precious metals for the samo time, Also, state- ment No. 10, exhibiting our aanual imports and exports from the 81st of December, 1789 to tke 30th of June, 1856. Also, statement ‘No. 11, exhibiting the tonnage of the United State from the 31st of December, 1789, t> the B.th ot June, 1855. Also, statement No 12, exhibiting + ew the ipa into the United States Treasury, trom customs, Iands, loans and otherwise, from 4h day of March, 1789, to the 30th of Juno, 1865, Also, statement No. 13 exhibiting the prices of flour in the cities of Boston, Now York, Philadelphia, Baltimore, New Orleans and St. Louis, from the most reli- able sources, for the years stated in the table. Also, statements from No. ui to 18, inclusive, exhibiling the population ot the several States and ritories, with cer'ain statistical information taken from the censuses of 1790, 1800, 1810, 1820, 1830, 1810, and 1850. Also table No. 19, Drm peg age? previous statements, and giving the pepu‘ation of the United States, according to raid census returns. Also statement No. 20, exhibiting the population of each State and Territory, accor¢ ing to the census of 1840, and the amount of agricultural and manufacturing productions of each, as taken trom the census retorns ot that year, to which 1s added a column exhibiting the amount said productions would give to each person in the several States and Territo- ries, and another column exhibiting the amount of duty paying imports for that your and anotber column show- ing what each poraon in the several States and Terri- tories would consume of fuch imports, if the ople of each consumed them in proportion to the geen tural ‘and manufectaring productions of each. Also statement No, 21, makir the samo exhibits from the census re- vturns of Also statement No. 22, exhibiting the volue of United states manufactures exported from the 30th of June, 184, to the 30th of June, 1855. Alao statement No. 28, exhibiting the value ot foreign mer- chandise u Dy iraported, re-exported and consumed NEW YORK HERALD, SUNDAY, Januanr o, 1020 from 1821 to the 0th of June, 1856. Also statement No, 24, exhibiting the total value of importa, aad imports consumed in the United States, ex lusive of specie, dur- ing each fisesl year from 1821‘ 1865; showing also the value of f.1eign and domestic ¢xporte, exclusive ot apecte, and tre tonnege employed during’ the Also statement No. 25, exhibit juamary view of the exporte’i n of domestic produce the 20 of June, 1847, to the 20th o’ Jure, 1856. Also statement No. 26, exbibiring the value of certain articles, viz:—wool- lepe, cottons, hempen goods, iron aud manufectures of fron, suger, hemp unmanuiactured, ea't and coal, from the doth of June, 1844, to the 30th of June, 1855, ‘(after deducting the re-exportations,) with the amount of dut; which acc: ued on each during the same periods respect- ively. Also statement No. tt, exbibiuing the value of forrign merchandise, and domestic produce expocted annually from 1821 to sOth of June, 1855. Also state- ment No, 28, exhibiting toe quantity of wiaes, xin) &e., imported annually from 1843 to the 0th June 1866. Also statement No. 29, exhibiting the value of iwports annually from 1821 to the 30th of June, 1855. Also staiement No. 20, exhiditing the value of dutiabie merchandise re-exported annually from 1821 to the 30th ot June, 1855, aud +howing, also, the value re-exported frcm warebouse, under the act ot Auguat 6, 1846. Also statement No. 31, exhibiting the aggregate value of breadstuffa and Provisions xpor ‘ed annually from 1821 to the 20th of June, 1855. Also statement No. 32, ex hititing the quantity 6nd velue of cotton exported annu- ally from 1821 to the 20th of June, 1855, anv the ave: price per pound. Also statement No, 83, exhibiting t quantity and value of tobacco and rice exported annually from 18¥1 to the 20th of June, 1855. Also statement No 34, exbibitiog the value of iron, and manufactures of iron and iron and steel, steel, wool and manufactures of wool. manufactures of cotton, silk and manufactures of silk, flax, linen and linen fabrics, hemp and manulac- tures ‘ct hemp, manil'a, sun sud other hemps of India, ard sik and worsted goods, imported from aad expo: to foreign countries, from 1840 to 1855; also showin the export cf like articles, the production of the Unit States. Also statement No. 36, exhibiting the value of iron, manufactures of {ron and iron ani steel, steel, sugar, and all fabrics of which wool, cotton, six, flax, or hemp is a component part, impor'ed annually from 1847 to 0th June, 1855, with the duties which accived thereon, in each year respectively. Also statement No. 36, exh'bi‘ing the amount refunded up to Ist November, ), under act dated the sesond day of March, 1855,’ for carrying into effect the recipro- city t pew al nd also the arnount of bonds cancelled, a3 required by said act, Als statement No. 62, exhibiting the custom houres purchased, those constructed and io course of construction under appropriations, with the number of hospitals conatructed, lathe ‘course of con struction, and appropriated for. ' Also statement No. 54, of the pumper of lighthouses constructed, with the pames of the several keepers, Also the explanations of Me-srs. Morgan sud Shancon of the tables upon the several cen: sex, &., submitted by them. ‘the foregoing statements prove the past aud pres sent condition of our currency, our tonnage, our imports and exports, with the increasing receipts into our na- tional treasury from customs, ané our progress in population and industrial pursuits; also, that we have derived from the customs the principal fand to pay cur apnual expenditures, and from which we have dis- sharged the debt of our War of Independence and the war of 1812, and are now discharging the deb’ created during the Mexican war, They furcish a rellatle guer- sntee that we hell be able to draw from the same souree, in future years of peace, more than an econemical administration of the government will re- quire, and authorize & reduction of duties to the amount of rome ten or more millions of dollars, co arrangd, that, by its own operation, it will be gradua’ and continuous on tome articles of present importation, and perhaps, in time, produce the necessity of drawing the revenue re- qnired for our annual expenditures from other sources. Incurrying into effect the tari of 1846, coasiderable difficulties have been encountered under the eight sche- dules of that act, imporing different rates of duties on the mei dize embraced in each. These difficulties, instead of diminishing, as the adjustment of the ques: ticns arieing at the trecsury, and in the courts, tukes place, seem to increase, owing to the ingenuity ot foreign wavu‘acturers and roerchants, in mingling materials, and mm difyivg fabrics, ana giving them new pames, un- tilitis not possible to have uniform action in tovying duties at diiferent ports, or correc’ classidicason a; she part. Tariff: or tax laws should be so plain and explicit in the terms used, as te make it impo aible for right minced officials to misapprehend what i; is lawful tucollect, und the importer what the law requires to be paid. In remodelling the tariff act of 1846, I think it would be proper to retain schedule A of that act, and constitute another achedule to include iron, manufactures of iron, steel, manufactures of steel, sugar, wines and all fabrics of which silk, wool, cot‘on, flax or hempia 9 component part, whether manufactured in whole or in part, and to impore a duty on the same of twenty-five or thirty per cent, except flannels and cloths costing less thin two dol- lars yer yard, and blonkets, and to re-conatrnet the free Met, +0 08 to include all the raw material used in our ma- nufactures, as proposed in my list report, and to impose on ull articles not in the ab ve echedules, or in the free Kist, a duty of not less than fifteen, nor more than trenty percent. Under « tariff act so constructed, there would be little or no difficulty in carrying it into execution in the same way im all the ports, and in properly classing the articles urder the schedules in the same port, nor in the collecting officers understanding exactly what duty waa to be levied upon each article, nor the importer the amobnt required to be paid;and xt would certainly take less time at the port of entry, and require fewer officials to¢xecute thelaw. The rate of duty under ths proposed schedule, aud of all other articles except schedule A and the free list, could be so fixed as to make the necessary reduction, ard leave the annual revenue to increase or éimipis", as the imports of duty paying me-chandise shculd increase or diminish. In recommencing, for the third (ime, the remodelling of the schedules of the tariff act of 1846, and the reduc- tion ot the revenue from customs, I have felt constrained, by a conviction of its propriety. again to recommend, ai ore of the modes of reducing the revenue, that the raw me‘eriat ured incur manufactures should be admitted free of duty. Under laws of great wisdom and forecast, all manufac- turing countries, except the United Siates, now admit the raw material ured in their productions free of duty, thereby giving constant and profitable employment to expital anc labor, and enabling their factories to furnish a-cleaper article, and better c°mmand both the home avd Trelgn market, with beneficial employment to their t peage in making the excbanges. The United States, under the federal constitution, en- Joy perfect freedom of trade with each other, in all their agricultural, manufactured, mineral and other produc- ticns. As to the raw material produced in tho United Stater, and used in the factories of other coon'ries, those countries, under their laws, obtained the raw material free, whilst we deny to the raw material produced in those countries, and used in our factories, the same free- dom; thus fail'ng to allow the same constant and profita- ble <mp'oyment of our capital and labor, and the same beneficial oceupation of the home and foreign market with cheap articles of our own manufacture, and the same beneficial employment of our tmnage ia making the exchanges, The propored reduction of the revenue, by the admis- sion ot tle raw material used in our manutactures f ee of duty, Las the sanction of Cougress in the admission of goano, garden seeds and animals for bread, free of duty, ‘ 1aw material for the we of sgriculturists; alio copper exe, felt aduesive, junk oid, oakum, plaster of Pavis unground, fp'atina unmanufretured, chest copper andrhesthitg metal, and inthe return duty lowed on the exportation of refined sugars, which gives the raw material used by sugur retiners free of duty, to theextent the wanufactured article is exported. Toe principle ix recognized that taxes should only be levied forfthe purpose of revenue; and I think it clear, inasmuch as ‘he duty is not needed, that the p ineiple woula noi be violated by authorizing the admission of the raw ma terivl used in our manufactures, as proposed, free of duty. Itis suggested in contravention of the legislation of (ther manufacturing countries, and as an indirect re- Cucti:n of toxes on the consnimer of te home manufa: tured article, and may wel: be considered a siep in ad vance towards free irade. Xtracted from the census of 1840 and that bifog the amount of our manufastursa for thore years and the table of the import of foreign manu- factured goods for the tame years, and the table uf the the manufsctures ‘of the United § (ter amyle evidence that we are already a great manufactur- Ing, as well a commercial and agricultural people, en- jeying a profitable home market for many of our pro- ducticns, and « fair competi ion in foreign markets for some of them. The ernsus of 1840 was taken soon after the commer- ciat revulsion ot 187, wich involved the fortunes of our werebants, our macufacturers and agriculturists, and indeed all classes, to such an cxtent, that the tables, cembined with the returns of our imports, do not give ¢ither the sgricultural, manufactaring, or’ commercial business of that year the favorable aspect they are justly entitled to; but the census returns of 1850, taken during & period of increasing prosperity for all branches of our fr dustry, exhibit fairly our progress and the condi- tion of all pursuits at that time, and prove our conti inerease ip population, in agricultural, manufacturiog apd commercial expansion. ‘An exowination of the agriculture) and manufac- tured articlés, taken and returned under the censns ot 1840 and 1850, will satisfy any one that there sre many articles of domestic production snd manu- fac'ure not taken and returned, and which g-eatly in- creased the capacity of the producers to consume, and wame periods, enlarged their fund of exebangeadle articles, It will be teen that there is no account. of the labor employed in impr. ‘and clearing lands, in building canals and railroads, houses, manufactorics, steamships and other vestels, nor of the labor in transportation, on the ocean, the rivers, lakes, canals, railroads, &¢.; nor of the labor employed in our coal mines, which may be mated at half the value ot that engaged in our agricultu- ral and manufacturing productions. In examining our tables of exports and {mports, we fird that in most years our imports exaced our exports; and that fact affords, to some, the argument that our foreign trade is ruinous to the country. The commerce of netions i: bared on the exchange of the commedities of one for those of another, whether the exchange {1 made by barter or upon sales for moey, and purchises for money. The exchange may not be between the tame two nations, but the general result of equivalents on the trade of each with all. The exports exchanged for the imports and the difference the foir profit and locs on the whole, It may be, ond often is, that in time of wat, or years of short cropa, one nation will import more than abe exports, that is, purchases more than she tells, for one or more years, and that the profits of one year go to pay the loseex of a previous or previous years; but no country can afford to pursne an impoyerishing trade for 8 long reries of years. That tho United States have not, is manifest, because, notwithstanding this excess of our imports over our exports, we have constantly increased in pepulation, in produc'ions of agriculture, manufac- tures, and m all other parsuits, and added largely, year after year, to the fixed capital of the country. If we consider out imports as takon mn exchange for our ex- ports, tke State producing the export is entitled to credit for the import, although the export may have been made by citizens of other States, or by foreigners, who pafd money for the articlo cxpurted. Neither the census of 1840, nor that of 1860, nor any other data Kncwn to the Department, furnish evidence of the ex- change of the productions of each State with the other States, nor of the amount o! foreign goods consumed b the people of each Sta‘e. It will be seen that the agri- cultural and manufacturing productions of all the States Territories, according to the census of 1840, amoynt- $1,006,132,699, and that the tion of foreign dla not ‘excced one-twentieth of the amount, whilst the agricultural and manufacturing productions, according to the census of 1850, amounted to $2,012,520, 539, and the importation of goods not re-exported 40 only $148,051,676; and if we estimate the succeedlog five years Fineo the census of 1860 to have added fifty por cent to our sgricultural and manufacturing productions, we have $3,018, 780,808 of such picductions, $1, 358,393," 898 being articles of manufacture, whilst our importation cf foreign goods, after deducting the exportations for the fiscal year ending 20th June, 1855, only amounted to $253, 000,207. This large amount of our agricultural and facturing luctions is consumed in the seve-al nd Terri ‘tories, except what we export, and for exchange am equivalent of foreiga pro- ductions and manufactures, iss . ‘also consumed in the coun- - ‘Thee are all considered annual productions, anna- ally cousumed, but are notall strictly so, there remsiaiag olways a stock on hand for the consumption of the comt jou whick is more or less, according to the Lome a jo reign demand; also some and other articles, iON cheties Iie shall be adopted blishivg free trad e free adopt estal free le the raw ma‘erial, our manufacturers using this raw material, aud thus placed in equal competition with the manufscturers ot other countries, will gradually and more and more porsess themselves of the home market ¢xclude the foreign article, and reduce the revenue. Le! it be considered that we manufacture all our furnitu.e, all our carriages, wagons, steam engines, machinery for our factories and shops, most of our leather and ehces, boots, hats, door butts and bolts of all dese.iptions, , balances, buckles, brads, wood saws, cards, casters, curtain pins, curtain bands, metal cocks, jack: screws, currycombs, coal hods, candlesticks, gas fitting; and burners, coffee cauldrons, heavy edge tools, hay and manure fo: hat and coat wardr-b- hooks, barrows of all inde hoes, hoilow ware, planes, ploughs, sad irons, tailors’ irons, door knobs, furniture knobs, brats kettles, locks of all kinds, iron latches, Hioes, lanterns, Jumps, levels, lead, cut nails, clout nails, pins, Fowps, pun sand paper, rulers, rive stones, wrought iron springs, steelyards, scales jons, steel and brass acales, trowel of all descriptions, spoons of all descriptions, thermometers tack, vices of all descriptions, axes, wrenches of all derert ee, bi igo and copper wire, with « long list of other articles, to the exclusion of the like articles from other countries, and then take the six articles pro- posed to be embraced in the new or additional schedule, with a duty of 25 or 30 per cent, und observe the amount of revenue heretofore derived from these articles, and that ¢xpected under the propored revision of duties, and examine the American manufacture and production of these articles, according to the census of 1840 and that of 1860, compared with the imports of those yea: but more particularly take the first article of iron named in the list, and see that the American production aad mapufacture for that year was $60,485,665, aad the foreign import of iron and manufactures ot iton for the Fame year was $16,233,145, and consider this fact in conrexion with our increasiog populat on and the fact that each State and Territory, with perhaps one excep- ticp, bas more iron imbedded in her bijla and valleys than would meet the most extended ute of the article by her citizens for centuries to come, and the conclusion is inevitable thag the production and manufactuce of 110n in the United'Staves, within a very dhort period of years, will excluce the foreign production and manufacture. Then exemine the second article of cotton, in connection with the fact, that already the American manufacturer in in possession of the home market, and competing suc- cessfully for the fereign market, as to sll the coarser fabrics, ard beginning successfully the manufacture of the tiner fabrics; thon tace the third srticle of wool, and give the seme consideration to the home production in cornexicn with the foreign imyort, and the propyred free entry of the raw material, and so proceed with the other articles of the schedule; and there will hardiy re- main a doubt of the gradual reduction of the revenue on vhe importations of wil thoze articles, and also on many of the arti Jes in tho general schedule; and if the goveru- ment sball continue to daw its revenues from customs, other articles of taxation must be resoried to, In order to obtain valuable data as to the extent that Aiaeriean manufactures peascssed the home market in waole or ia part, to the exclusion of foreign manufactures, amongat cthers, letters were addressed tothe Hon. C.'T. Janes ard the Hon, Philip Allep, of Rhode Island. Mr. James furnished most of the foregoing enumerated articles, and Mr. Allen the sta ement and letters marked No. 57, and has allewed me to anuex them as par of my report. They are highly interesting, and tend to esteblisi the conelu- sions at which I have arrived. Most, if not wll, of the ar- ticies propored to be included in the uew schedule, and particularly iron and manufactures of icon, avd cotton and woollen fabries, are used to about the same extent,ac- corcing w the circumswnces of the peop'e, in all the States and Territeries, en¢ the tariff, or tax, falls as equally and fairly upon all sections, as’ it is porsible to raise revenue irom customs. The statement No. 95 shows what the spnual révenue upon ttore articles bas been tor the last eight yrars, and that the average of the last five years haa been $35,980,313 26, whilst the average of the annus! revenue trom ail ether articles, except in schedule A, for the same time, has only been $15,762,268 45. This shows thatthe neceayary yevenue could not be raised by a tariff upon imports, without taxing those articles; and it is believed the pro- foted tax of 25 or 30 per Gout upon them would be levied more feirly and equally upon all sections, than it one rate of duty was ievied upcn all importa. ticps without discrimination. An examination of the nou-enumeraied articles propo’ed 'to be taxed frem 16 to 20 per cent would, render it obvions that there is a promlety inet attempting to levy the same duty up n them as upon the articles proposed for the new schedule, tecaure they are not all otas general use, some being ured in one section and some in ancther, although sme way be used in all. may be assumed that all duties, to » certein extent, raive the price of the imported article to the consumer: ond where similar articles are produced or manufactured in the couutry imposing the duty to the extent to which the tox ratees the price ot the home article, it is pro teetive, although revenue and not protestion’ is the ob- ject of tke law. Therefore a tariff should be levied upon utiles not produced in the country im} the tax unlers for sume counteracting reacon. It may be, and xo deubt is often the case, that the consumer-doss a0 psy the whole tax—as when the foreign producer, rather than lore the market, submis to a diminished price; aud itis often the case that a reduction of duty dees not ciminith the price to the consumer—as when the supply is not more than eufficien’ for the markets of the worid, or when an export duty is imposed equivalen’, or nearly so, to the reduction; and a duty imposed upon the foreign aitic’e is often affected by the state of the cur- rency, particularly when it is ® mixed oue of gold and Hilver and tank notes. If Congress had the control of the currency of the United Stater—that is to say, could prohivit the substi tutien of bank notes for gold and silver in payment of debts and ccmmercial transactions—the imposition of cuties by Congress would have the effect to leave the home market to the home ariicle to the extent to which the tax prohibited the import of ‘he foreign article, or rwived its price, ‘An examination of the reveral tariffs enacted in this country, in connection with the increase of banks, bank- ing capital, and bank note circu’ation, will afford evi- dence tka! the increared duty has, almost in every in- stance, to some extent been counteracted, within a shoct time, by the ines circulation of bank note The United States, with i's mixed currency of gold, rilver, and bank notes, has been a good market for the sale of foreign productions and manufactures; and, in the genera}, » bad market ‘or the sale of our own—the foreign article takirg the gold and silver, he better part of our currency, with the increased price given by our bank note circulation, and raising our productions to such 8 price as pot to allow of their exportation, un- lees in times of great foreign demand. In connexion with the mcoification of the tariff, in my first ard second reports, a repeal of the fishing bounties was reecimmended; for the reasons stated in ths firs! report. Amore perfect knowledge of the cperation of tke act ratiefies me that many foreign seamen enjoy its benefit, ané that it ia otherwise fruitful of frands on the treasury, and fails to operate as a bursery for American rean.ev. ‘The repeal of the act is again recommended to the cox Hderation of Congrens. The reports of ibe First, Second, Third, Fourth, Fifth snd sixth Auditors of the Treasury; the First and Se cond Comptrolters; the Commissioner of Customs, who act as Comptroller of the revenue collected frem’ cus- tows, the Treasurer, So'icitor end Register of the Trea- fury, acecmpanying this report, and marked from 37 to 48 inclusive, give a ratisfactory atatement of the coa- dition and operation of their respective offices since the date of my lust report. In my first report it was stated that, on the Ist of April, 1853,'there was $152,- 164 50’ outstanding balance on the books of the treasury, and that up to the date of that report the amount bad been recuced to $102,021,549 50; and my recond report stated the same, up {o its date, had been reduced vo $27,683,148 62. Since my last named report this balance hes been still farther reduced to the «um of 9,183 41, whieh includes all ourstandicg ow the docks «f the tressury from the organization of the gov- ervment to the present time. Of this sum $9,894,708 89 is under judgment, and $2,010,206 83 in suit not reduced to judgnent, leaving the sum of $12,323,520 29 ia the ccurre of acjustment and collection, so ‘ar as the rame is col'ectablé, by the action of the Auditors and Comp- trollers respectively in charge. The department has made, and is making, efforts to enforce the ccllection of there outstanding balances, and tor shat purpose has restoved the former practice of hav ig the coflections attended to by the Auditor and Cowp- toller, whore duty it is to settle the accounts in which those balances arise, not cconvidering the establi*hment otthe Fifth Auditor #s agent of the treasury for the col- lection of thee balances, followed by the substitu of the solicitor for the agent. as exonerating the A tors and Comptrollers from the duty that the euits are duly prosecuted, collections made, an¢ tae accounts closed on their books. The Solicitor of the Treasury is beld to be an official nid in the p-orecution and defence of suits, under the direction of the exvcu- tive department in which the litigation arises. A lett from the department to the President, and his order, N 49, upon the subject, accompany this report, and p the businers of the Golicitor’s oilice, in cooncelion with the several executive departments, in the proper light for the conside' ailon of Congress. : ‘The syatem of sccounting at the Treasury of the United States is that of acccunting in an action of account ino uit at Jaw, ora suit in oquity, by reference to an accountant or master in chancery, with or without i struction, as the parties and court deem necessary fall exbibit cf the facts. The accountant or master states the account, for and against the partics, plaintiff and defendant, epd makes report in writing of ihe {lems allowed and disal owed, with reference to the evidence and the law applicable to the reme. The parties appear before the acceuntant or master, in person or by at- torney, ond furnith the evidence ‘relied upon, and also references to the Jaw. The practise ir, to fle the account and report in court, aud give # day to the parties to ex cept, which ig done in writing, and afterwards the esse’ is head by the court, and the ¢xcrptions tustained or overruled, and judgment or desree regular ly entered. ‘Ibe seme ccurse is pursued whore ay ex- ceptions are filed. ‘The court has powor to recommit the care to the rame or another accountari or master for a le-etaterrent of the account, upon euch principle as is thought escential for justice between the porties. Be- fore judgment or decres, these accounts and re examined nd censi¢ered by the Court, frem wi ar pea) or writ of error ix geverally allowed to a tribunal compored of other judges, whore office is to adjr/ cares that have had the action of inferior tri Ai all dexeript a The points ruled im these cases, at law and equity, are IY, zules of evidence and practice for the guice and in re- btre it of cour ‘snulogous Cased. The accountants ip the treanury, make their stated ac- counts upon the evidence produced by the claimant or Jerson required to aecount, who ats in person or by at- ney. ‘the accountant, ‘under the authority of the Auditor, acts for the United States. in tne ascertainment fall counter demands or set-offs which the United States bave ega:nat the party, and takes the necessary proof to establirh the same. and to countervail the ot the claimant or accounting party. ‘Ihe first question for the decision of the accountant when a claim or account is presented, is whether, under the acts ot Congress es!abliching the auditorahip to which ke is attached, the case presented is under ita jurisdis- tion, in whole orin part. The second, as to the suffi ciency of the amount returned under the law and reguls- lations, the legaiity of the items claimed, and the sutli- ciency of the eres offered. The third is, what demands or setofis the United States have against the claimant or ue accounting, and the proof to sustain the same. in the pi "88 of his work, the accountant counsels with the chief of his diyision or with the auditor. ‘When the account is stated, it rhould be accompanied by & written report, cuccinstly stating the items charged ry the it or party Scooumtlbg and the its allowed, referring to the law and regulations that govern them, and the proof that sustains the same. It should a'so exhibit the items disallowed, aud stave why disallowed; and then it should be head of the division his ap , aud. then be examined and adjuiged b; the ager kas ifapproved, should be rigned ee - ‘The anditer bas the right to recomm't the account t> the same or ano her accountant, with such directions as to the items of the account on the debit and credit side, and the law snd evidence, as he deems requisite to the justice of the case. d ‘The reference of the case to the accountant is the act of the Auditor, just as the references in cases at law and in equity are the acts of the courts. They are con:idere! as made under the general rules in force in the office, but infeome caves are referred with specific instructions In all cases of extraneous proof—tnat is, proof not in some of the accounting offices of the treasury—the Auditor should be ccnsulted, and authorize the proof before it is taken. ‘When the Auditor has fially acted upon the account, and affixed his signature to the same, the account, with all the original evidence, dccuments, arguments and re- ferences. is passed to the Comptroiler, who, by law, is vested with authority to re-examine and re judge the same, in all particulars, mot oniy upon the case as pre- sented or made before the Auditor, but as the party, claimant or person accounting may make it before him, or ag he sees proper to cause it to be made for the inte- rest of the Urited States. The Comptroller, therefore, examines and adju3ges the account, not solely upon the account and report made by the Auditor, and the evi- dence before him, but a3 the evidence presents the case at the time he decides it. The practice in the Comptroller’s office is to refer the accounts and reports, &c., as received from the Auditor’s ¢flice, to an aceountant in the former for xe-examination and report, and this reference is made under the general rules of the office, or with sach special instructions as the Ccmptroller may choose to give. If the Comptroller’s ac- countaxt finds the account aud report of the Auditor correct in alt particulara, he so reports to the Comptrol- ler: aud if be, on examizauion, approves, be does it by endorsen eut under bis band. The account is then closed, end f.1ms the basis of @ warrant upon the treasury, if the Dalonce be ugainst the United States, or « call for payment, ii the balance be aguinst the claimant or per- Fon aceoun' ing. In cases where the account of the Auditor is not ap- Prcved, and in cases where additional evidence is taken, the accountant of the Comptroller should re-state the ac- count, and make # succinct written report ot the same character of the one the accountant of the Auditor should poake, aud the Comptroller, if he approves the aczount, ax re-stated by bis uccountant, should attach his sigua- ture to the sane. Tne account thus re-stuted forms the besis o & Warrant, or call for payment, in the same way wait the Comptreiler had approved the account as stated by the Aucitor, ‘Ihe Auditor is entitled to an iodependent judgment, and chould exercise it m all cases; aad tne Comptrolier ip entiicd toa lite independent judgment, and should also exercise it; but the decisiom of the Comptrolier, like that of all appellate tibunals, prevails over that of tae Auditor. In cases where they differ, the Comptroller should have the acconnt restaied, in avcordance with his judgment, as upen appeal, and’ vpon the new sate of iactw as presenied belcre him. ‘Ihe practice grown up of late years, of the Auditor's chunging his acount +0 ws to confers to the opinisn of the Comptroller, is in violation of the priuciples of ae- courting established by Congress, amd ahavld he aban: cencd, and the practice mace to conform to the intention ct Congress, evd the principles of accounting as estad- lished and crigivally pactised. The cecisicns in the Avditors’ and Comptrollers’ cfices are rot preserved in printed reports, as a gvice, ond in restraint of themselves and their suc- cersort, in ana'ogous cases, but exist in tradition, ora srt of treasury common law in the memory cf cxperts in the several offices. It is true that feme ot the Cempticlers have kept a record of their cecisions in cases of difficulty, and these served en precedents in like cases, and cases invelvicg like riineiples. The cecirions of the Auditors and Comp- rollers, snd particularly thore of the Comptroliers, it they existed in printed ‘reperts, would give more uni- foninity to the action of the Treasury. Tue Auditors and their accountants, and the Comptrollers and their ac- countants, are left to these unreported decisions, the traditions of the Treasury law, and their own sense of what is right in the particular case. It is, therefore not surprising that uniform action has not been had in she accounting offices of the Treasury, and that the de- yet ures from uniformity have been greater than those which usually take place in the decisions of courts of ‘ew ardequity, Moveever, in the extension of the busi- ress of accciinting, the examination of the nccounts stated In the first Instance by the Auditor, and then by tke Cimptroiler, on appeal, has in many cates been mitted, 1 Auditor and Comptroller ‘iguing their emes on the faith of the account stated by their reapec- tive aceountauts—thus opening the door and increasing the chars ces of dc partme from correct principles in the action of the departmests. In practice, the writen Tepert acecmparying the account stated, and proving the abibty of the accountant bas been abandoned, but has been recently re tored in accounts stated for suit urde: the authorily of Jetter No. 59, which accompanies this 1epcrt. It would certsinly be desirable to have tach stated accomnt accompanied by a su:cinct written pg to the law und the evidence, under is aud credits have been allowed and ¢is- nd cach stated account and ce examined d, first by the Auditor, and then by the and the principles of accounting at the biishea by law, fully avd fairly carried ‘tre acaounts stated of moneys paid into the reesury now samouct to cyer $70,000 000 annually; and of the moneys paid cut avd expended, to about the rum; all of which is passea upon, in the Arst in- ce, in the offices of the six Auditors of the Treasury, afterwards, as upon appeal, by either the First or rd Comptroliers, or by the Commissioner of Customs. To ecrsriture a gord Auditor and a gocd Comptroller, re- quires legel ability of a bigh order, a special knowledge ot ovr fireal and disburrement laws and regulations, coupled with unsba\ing incustry, upbending integrity, werd promptitude of decision; anc scarcely less can be re- qvired of the acc: on'ents in their offices. The Auditors ord Comptrollers, end the accountants under them, con- stitute the safeguerd of the Na:iopal Trearury, and have to withetona the whole 1my ef claimants, and their in- toested amor, It is submitted, wih thelr iccreased Insine e charge in the value of money, that the Au Comptrclers do not receive an ace- quate compensation for the high qualifications they Cugbt to poaress, and the onerous duties they hate to Gischaoge. In wy former report, the attention of Con- press was calied to the fact that the duties the anci- 1. 8, under existing Jaws, were not properly divided; and inecnveniences exised in the present distribution of cuties, and perticulaly in the army accounts, part of whi h' were :etiled ia the Second Auditor's office, and part in the 11 ind, to the certain delay in the adjustment of seccunts, This could be remedied by giving the Secre- sy of the Treasury authority, with the sanction of the Prevident, to make the proper division and arrangement of business emorgat the /everal auditors aad conptrol- lore, ard report it Lo Congrers. The system of accounting at the treasury is easy of comprefension, and as well calculated to prevent frauds, correct errors. and secure a prover execution of the Jaws, 9» any that eculd be devieed, and might be extenéed to o)] the ope ations of the government without inconveni- ence, aud to the greater security of the national treasury and rational demain, There would seem tobe no just reason why the fixid salaries of all the officers of govsrn- nent shewid be passed upon by an Auditor, and then by a Cemptroller, before a warrant can be issued for pay- nent: ard that the Commissioner of Pensions and the Commissioner of Public Lands should have the right to yore upon the evidence, and grant pensions out of the tiensury, ond bounty ‘and warrants for #0 much of the public demain, without subjecting their action upon the eviderce and the !aw to the examination and revision of 4 comptroller. It may be that this want of revision bas ‘deen the cause of many of the frauds practised in obtain- ing pensions #nd bounty lands. It t# believed that the ‘ac ion of two departments rhould be required, as in the treasury, in all cases where the national treasury or yutlie Cowan is to be reached or to be affected, and that no scecunts, however created, should escape the usual rnd custcmary examination and reexamination. ‘The In¢epencent Treasury act stil continues eminently svacesf! in all its eperations. The transfers for dis- burscment curing the fiscal year, to the smount of $:5,.67.¢74 05, bave been made a cost of $19,762 35, whi'rs ike premium on the sale of treasury drafs hts amounted to $80,431 87. The-receipts and ex) ures uring the fiseal year, amounting to $131,413, 869 59, bave a'l been in the constitutional currercy of gold and silver, vithout any pereeptible effects upon the currency, or on the healthy business operations of the country. The vaults of the cffice of the Treasurer of the United States at Warrington, construc‘ed hala hn the last Copgrer#, may now be said to thict prof, and & sa the reasons Compt Je bya depository ot the public money ard bat intrusted to the doburaiag agents of the gov- e:1ment, who ore ao situated a6 to avail themselves of be advent: ge of making ae ee with the Trea. surer; and the office of the it Treasurers, and ofber public depositcries, ate as reprerented in the re- port (Ko. £0) of Wm. M. Gouge, who visited them dur. ing the past year, under the authority of the eo and although xcme of them bave not all the guards gainst fire and thieves which such depositories should have, yct there bas been no lose, and with care and dili. gence there may be none for years to come; but, to avoid the pessibility of a lose in those depositeries, the depart- went bas estimated for fire and thief proof vaults, and guards at thore places where they do not exist, and in he Custom Houses now beirg constructed. It is hoped Corpress will ree the good Alpe ef making the necessary eppropiiations, and bave the depositories of the public © cney of the United States as recure as such vaults and Cepesitcries should be. Public convenience trem time to time, require that the number of public de- sitotes should be Increased, and so located ax advantege thereof to ail sections of Congress, when necessary, should for all proper safeguards for the om . The table No, 51, which accom (his report, exhibits the deporite accounts of the various cffigere and disbursing agents who have availed themvelyes of the right of making deporite of the mongy in end are important ines! to them for disbursement, with the Treasurer, Tate Erect of at and contracts, ual Salers {soem be an! public depositories of the ¥ni- the principies common law, the principles of eyui- | ted States, during the pasi year. The money thus depo- sited is, for all practical in the Treasury of the Cate’ Staten for om the tasigpaiion, death, or removal apy of ve cflicers or agenta, the amount fs m0 |i subject to his draft, or that of @ representative, fo werrent is placed Spin im the treasury, and is applica- ble for the purpose fer which it was appropriated. The notes of banks chartered by the Biates continue to circulate in some sections of the country, te the exclu- sion of gold and silver, except in government transac- tions; and more particularly wiere “he banks cirzulate notes under the dencmiration of five dollars. These well notes are mostly circulated by banks of doubtful solvency, at a distance from the place of redemption. They ecnstitute a depreciated currency, which no one is willing to hold, and this leads to hasty expenditures, in order that the joss may fall on others. ti depreciated currency are attested by the experience of countries where such currency has beem tried, and in none mere sertaivly than ia the States of the Confede- ration, The Legielatures of the several States and the Congress of the Confederation, all issued bills ot credit curing the revolutiouary war, and all felt and acknow- edged the evil and the ruinous consequences. fhe con- stitution of the United States was framed by the men who had felt all the evils thereof; and when provisions were inserted in that instrument, that no State suould emit bills of credit, nor make anything but gold and silver a tender in Payment of debts, and the coining of money 6 given to the genera) government. they believed they had pr for a hard money currency, and against the evils of @ depreciated one; but these provisi were builified when the courts held that the States bad power to charter banks, with authority to issue and circulate netes 9a money. It is now too late for the courts to re- trace their steps, and give a broader construction to the rohibitions cf the federal constituticn, whilst it is hope- lera to expect the States to refrain from granting bank charters, with authority to issue these small notes; or that the States wiil concur inen‘arging the constitutional prchibi ion in respect to bills of credit, so as to prohibit this power to banks, The same Iccal and individual interest that induced the granting of bank charters wish this privilege would induse the Legislatures of the States to refuse to Congress the power of prohibiting tae use and circulation of bank notes. ‘The thirteen bun- dred banks now in existence under State charters, and the circulation of over $20,000,000 of bank notes, as money, in constant competition with the constitu. tloval currency, attest the magoitude of the evil, and Jutity the worst apprehensions for the future. |The gea- dual increase of banks, banking capital and bank note clreulation, calls for repressive action under appropriate Statejlegislation, When these thirteen hundred banks shall be increased to some two, three, four or five thou- sand, It may be feared their aggregated power will not beeasily overcome, until a suspension of apecie paymenta and universal bank ruptey ehall call for a suppression of the evil, and a restoration of the constitutional curren- cy. If the States shall continue the charter and multi- plication of banks, with authority to issue end circula‘e no‘es a8 money, and fail to apply any adequate remedy to the increasing evil, and also fail to invest Congress with the necessary power to prohibit the same, Congress may be justified in the exercite of the power to levy an excise upon them, and thus render the authority to issue end circulate them valueless. The accounts of Cgllectora of the Customs continue to be rendered st the close of exch month, and thore on the Atlantic settle within the ' suc- ceeding menth, and taose on the Pacific coast within about :ix weeks, with rare exceptions. Tacir disbursement und —emolument accounts are ren- dered quarterly, and it is intended to have them set- tled within the succeecing quarter. The benefits re- tulting from the prompt rendizion and settlement of the Accounts, manifest themselves more and more from the tent of experience ; accounting is better understood; the accounts in better form; the vouchers more correctly tak, with fewer improper items, give less trouble, and take less time in their adjustment. It is believed the disbursement and emolument accounts could be rendered. mentbly with advuntuge to the business of tue ports and the tinarces of the country, and monthly accounts might be advantageously required in all branches of the public service. Ail oflicers and cisbureing agents aze required to keep abook ¢f accounts, and record in it all money wnd property received, und all money and property dis- burstd, and take proper vouchers for the same, and dis- bursting cflicers of the army to render monthly state- mente of theic expenditures. The monthly account wuld be a transcript of this book, showing the amount received, the amount disbursed, with the balance on hand for the succeeding month, and could be as easily rencered at the end ot the month as at the end of the quarter, andas readily transmitted with the vouchers by mail, or otherwise, to the proper department ; and, it the vouehe:s were taken in duplicate aud one ret accompany the account aad the tained with the account book, there no difficulty in supplying a’ lost voucher. Monthly acsounts would be better for the Cisbureitg efficer or agent, as he would be compelled at the clore of the month to c’ore his cash and property account for the business of the aucece:ing month, and procure his vouchers when the cisbursementa ’ were wade; and shculd he make any improper disbursements, the proper department would be able at once to apply the cortection before the error was extended, The dii- bursing officers would necessarily become better nc: quait ted with the business conficed to them, and in all icepects better Cischarge the cuties, whilst the adjust- ments would take less of the time of the accounting of ficers. ‘The greatest difficulty encoun'ered is with the accounts of disbursing officers and ogents, who have fuiled to render their accounts reguiaaly as required by law and regulaticns, ena to accompany the accounts with proper youchers; and the greatest loss to the treasury 1x in the insolvency of such disbursing officer *td pgents, The arrearages of nearly $25,000,000 in th accounts in the offices of the six Auditors attest this Authori y should be given to require and enforce month ly accounts and settiements. It wi'l take less labor and acquire less time to settle monthly than to settle quarterly accounts, give greater safety, and secure mor tccnomy in the disbursements. It will be seen, by reference to the circulars of the de- portment, that ‘ettorta have been made, and are being made, to bsve the accoun's at all the cust>m houses kept upon the seme uniform principles, and the same forms and routine for the entry of goods’ at all the porta, with the like advantage of wai exportation and tianeportation, ‘The collectors, in practice, rendered no accovnt of the gocds in warehouse until they were en- tered for consumption and the duties paid, when the re- ceipts appeared in the mcntbly account of duties re- ceived. They have been required to render accounts of goces in waiebouse at the close of each month. The statement 8, rendered ot goods in warehoure at the Atlantic and internal ports on the Ist of July, 1855, ex- hibits goods in warehouse to the amount of $21,549,427, on which there were cuties unpaid, to the amount o! $6,” 881,826, aleo the merchandite entered for consumption, for warebouse transportation ana exportation duriag that month, with the duties on the same; the second part of said statement gives the like information for che menth cf August. The department will, in due time, have the data to exhibit the monthly operations duriog the fiscai year. ‘The revenve laws consist of various acts of Congress, evucted during a period of rearly reveaty years, with ccnflicting and inconsistent provisions, sometimes’ with and romeimes without repealing clauses. Tuere have keen judicial corstructions of some of these acts, and covstauctions by the department, in form ot cicculers, of most of them, and there clreulars conflict. Tae collec- tore are to be guided in the discharge of their duties by these acts of Congress and these circulars, and find from them a systematic rule of action for all’ the cases ari- ring uncer them, Under a resolution of the Senate, the Cepastment caused a revision of the:e revenne laws to be prepared and laid vefore the Just Congress; it was printed by their order, but only the chapter relating to Faseenger ships was passed upon by Congress. Had Con- gies corrected and passed the other chapters, it was in- tended to have revised the circulars iseued by the de- yarinent, and mcke them consistent with the act of revision, "Bad this been done, the revenue laws* would have been better understoca by the officera of the cus: tore and by the importers, with advantage to the sys- tum and the revenue. This revisicn 18 recommended to the favorable consideration of Congress, with the hope they will ree the propriety of considering the «uhject, ard pasting the act, with such amexdments and addi- ticns ag, ia their wirdom, may be deemed proper. ‘The report, No. 62, cf Captain A. H. Bowamn, engi- neer in cherge of the construction aud repair of buid- ir gs, under authority ct the Treasury Department, gives in detail all necessary information to place before Con- giess—the progress made since my last report, and the ecndition of the several works up to the d0th of Septem- ber, 1868, The effort is being mado to have all the work dore with the test materials, and in the best raanner the appropriations will allow, and @s near fire and thief procf a8 possible, with provision for warming and venti- Iition.." thon beams gircers, with brick arches tor the ficors, iron sash 4rames and ‘window blinds for the wir dows, with galvanized fron roof, constitute part of the plans for these buildings. ‘The success that bas at- tended the use of iron in the construction of fire proof buildings, hes induced. ita more extended application to bul ding purpcres, and might justify Congress in recog- Siting de ur seo the uatenals $9 De tovd for tbe oe, terior of hospital:, custom houses, &., when suitably lo- cated. Ibe report is accompanied with a list of the cus- tem houses purchased and © built, and those appro- niated for by Congress; also, a similar list ofthe marine Roepitals; art there are. estates. for constructing the eustan ae ce kew oe and Charleston, under constructicn joys? work, ‘the report oF William M. Gouge, who, under the au- thority of the department, visited the several marine boryi als during the past summer, gives much valuable infurmation upen the subject; and table No. 53, made ut from the hospital returns, exbivits the number of ick sailors who have received the berefit of the hospital und, and the pro rata expense ateach. It seems to be unquestionable that hcspitals have been, and are to be constructed, under appropriations now made, at places where such failors could have been as well and mcre eco- nemically provided for under contracts with local honpit- nls and individuals, as now dome at the cities of New York, Philadelphia and rome other places. ‘The ecl'ectors at the several ports where there are hor- pitals under the direction of the department, super! other re- could be @ccount or the horpitels ard their supply, and the care that is taken of the sick, ond where the United States heve not hoepitals, mak ‘tracts with local hospitals or with individuals, and superintend them in the same way they superintend the marine hospitals of the United States. The contracts with local hospitals and individuals are to furnish everything necessary for the care, comfort, sup- port and medical treatment of the sick, at'so. muc capita, It is reecmmended to the considers ion of Con- grees, whetter the contract «yatem might not be advantageously extended to placee where the United tates have hospitals, allowing the contractor the use of the horpital, with the right te the United states 10 terminate the contract at will, on the report of tho Collector of the port, or same other visiter spooin ed by the Secretary ot the Treasury. It Congress should doom «xpedient an extension of the contract system, as recom- mended, there should be a law providing for it. The ta- ble showing the expenses cf the sick at the several hos- jitals will point out the places where the contracts ought Phe Coatt ines to progress favorably e Coast Survey continues to #8 favorably un- der the the management of the Superintendent in charge, snd the appropriations appear to be carefully and econo- mnically apriies. ‘The work tn again reocmmended to the continued favorable consideration of Congress, in order that the fullest and moat reliable information of our tensive coasts and numerous harbors may be obtained at ‘the carliest practicable period, The report of the Super: i} i | and its great interest tothe commercial world, has vented its abridgment. It is again recomme: to the continued favorable consideration of Congraas, om ‘account of the facilities afforded to commerce and navi- gation. ‘The report of the supervising inspectors ef steamboat uncer the act of the of just, 1862, and « letter m M. Gouge, the agent of the department charged with collecting information upon the subject and attend- ing the meetings of the board, marked No. 55, accompa- py this report. The attention of Cor is again called to the operation of the act, as stated in the reports, and in the report of the supervisors tor the Jast any and the letter of Mr. Gouge which accompanied it. There can ve no question but that the operations of the act have been beneficial, amd might be made more so by « more energetic and uniform enforcement of its provisions, and by extending the eame to the Pacific coast. Thelaw requires some modifica‘ ions, amendments and additions, ‘48 recommended to the last Congress, and should be Placed under the direeuon and coatrol of one of the ex- cutive departmente, without which the necessary and Proper divection and control cannot be had. hich fe respect full fubmitted, AMES GU’ E, Secretar, Treasury. ‘The Presineyt pro tem, of the Sante, ia ” New Patents Issued. List of patents issued from the United States Patent Oftice, for the week ending Jan. 1, 1856, each bearing that date:— Fhile Brown, of Waterbury, Conn., for improvement im furnace for soldering. > Nathan Chapman, of Mystic River, Comn., for imprew= ed chsin for power press. James Cochrane, ‘of New York, N. ¥., for improved methcd of operating and lubricating slide valves. Richard M. Cole, of Reading, Pa., or improvement tm brick prevses. Sea, W. Cooyer, of Ogeechee, Ga., for improvement ia loughs. P'John G. Crocker, Utica, N. Y., for improvement im safety guard for railroad’ cars. Benjsmin Fean, of Hartford, Ohio, for windmill. Geo, P. Gordon, of New York, 'N. Y., for improved yriuting ‘press, Benj. Groomes, of Cumberland Towsship, Pa., for im- pri verent in repeating fire arms. Flijsh Holmes, of Lynn, Mass,, for spokeshave. Walter Hunt, of New York, N.'¥., for improvement ia shirt colla) Waterman B, Johnson, of Sandwich, N. H., for im- provement ip machine for pegging boots and shoes. Mcses W. S. Kendell, of Cincinnati, Ohio, for improve- ment in smoke houres. Phineas L. Slaylon, of Madison, Ind., for improvement in rer machines, fel Leibee, of Midéletown, Ohio, for improved gold amalgamator. Charles N. Lewis, of Seneca Falls, N. ¥., for improved jumps. 5 Cre E. Mallory, of Casti’e, N. Y., machine for making eave troughs. Johv H. Manny, of Rockford, Ilinois, for improvement in haivestera, ‘Thomas R. Markille, of Winchester, Ill., for improved bed for lath sawing machine. Jcseph Marsh, of Rochester, N. Y., for improved sash- lock. James Neal and Charles W. Emery, of Boston, Mass., fer ump. i 1 hi Oldis, of Wheeler, N. Y., for improved padlock. Jos. Peevy, of Vaseaduinbeng, Me., for improvement in bay and ‘cotton preases. Charles Robinson and Charles T. Chester, of New Yi N.Y., for improvement in automatic electrical cireail breakers. Thomas Stubblefield, of Columbus, Ga., for improve- ment in steam boiler alarms. John C, Smith, ot Camden, N, J., for improvement fa 16) catingmegazine firearms. Ira F. Thompson, of New Ye ment in velocimeters for vessels. Geo, W. N. Yost, of Port Gibson, Miss., for improve- mentin grain binders hb forarvesters, ‘Andrew H, Ward, Jr,. of Boston, Mass., for improve- meut in compositions for treating wool, Hirem ©. Wright, of Worcesier, Mass., for improved arrangement feed rollers for planing machines. Geo. Williamson, of Brooklyn, N. ¥., for hydro-pneu- matic pump for divirg bells, Jorhua Turner, Jr., of Charlestown, Mass., assignor to Werren Covell, of Deadham, Mass., for improvement ta the manufsciure of leather shoe binbings. Cullen Whipple. of Providesce, R. I., assignor to the New England Screw Company, ‘of same place, for im- provement in screw machines. Thilo Marsh, of South Adams, Maas., assignor to him- seif, and Shubael W. Howland, of South Acton, Masa., for improvement in treating olls. George A. Clarke, of [hiladelphia, Pa., assigaor to ‘Wm. Clarke of same place, for improvement in harvester reking a} parates. RE-sst¥.—Samnel Hulbert, of Ogdenburg, N. Y., for improvement in ploughs. Patented September 20, 1858 Patented in ada, September 20, 1852. Drsicns —Samuel B. H. Vance, of New York, N. Y., aa- signor to Mitchell, Beiley & Co., of the State of Connec- ticut, for Cerign for hall Samuel B. j ., for design for hall penda: for impreved k, N. Y., for improve- The Hog Market in the West. The Cixcinnati Gazette. of December 25, says:— The receipts of hogs for the week are somewhat larger tham anticipated, Oey as the report embraces the receipts of six days only. In the Louisville papers of yesterday wo have the receipts at that place up to Sunday and we are thus enabled to make a comparison of the Dusimers at the two places for this reason and lant 2) Excess this year over last. The Louisville Journal of 5 avery market at that place for hogs and products, and says :— ‘As to transactions we have none to report. Even at largely reduced prices packers show no disposition to operate, ‘Tbe cccasion of this is, firstly, the dightness of e money market; and, secondly, the unwil oe Kastern purchasers to operate in the product at prices equivalent to those paid for hogs in the of the reason. As to nominal quotations we may give $5 76 to $€—the outside figure on about four months’ time with- out interest—without any actual sales of any magnitude. The packing is almost ¢xclumvely done on owners’ ae- count; in fact, they have no other alternative.”” Tre Indianapolis Sentinel quotes hogs at $5 25 10 $6 50. The number ot hogs killed at that place up to Saturday was 48,000, with 5,060 in the pens. The Sentinel asys:— “There are still a large number of hogs remaining in the ecuntry unsold, and icom all we can gather the crop this year is fuily one-third in excess of last.’” ‘These estimates of “large numbers” should be re- ceived with allowance, a8 the standards by which these comparitous are made vary very much. What would be consider Jarge number” in the interior, we would regard ava mere trille here, where we are to receive filly to seventy-five thot Louiavil e, too, the Cegrees of comparison are very muck magnified. Reliable estimates put the packing at that Teint at.» trifle less than 300,000, and of this number 281,00 bad been received up to Saturday night, and yet the Ccurier tells, “the receipts were pouring in from elt ¢incetions in vast numbers.” At Franktoit 12,600 hogs have been pasked, and the burtres# is about ver, The number packed there last year was 10,11. At Clarksville, Tennessee, it is estima- ted 12,000 will be packed; inst your 6,000. ‘The packing at Vincennes promises to overrun Isat year, 8,000 hat been packed to ihe 19th, against 10,893 for the whole last teaton. total number packed at Indianapolis last year wai 76; to last Saturday, as given above, the receipts were 51,000, Hegs are ed this year at Chattanocga, Tennessee. This ia a new pount. The Spr Angaeld (IIL) Journal estimates the packing there 25,000 to £0,000, of which 13,000 bad been cut up to the 1. th; price $6 net; 26,000,wore packed there leat The Al'cn (ill.) Courier, of the 19:h, reports sales of hogs at $5 a $5 25 net. Court of Appeals List of decisions in Court of Appeals at December Special Term, 1856:— Judgment ‘affirmed with costs—U. 8. Trust Company, receiver, &c., ve. Brady; Gates vs. McKee; Bartlett va. New York and New wen Railroad Co.; Marshall and another ve, Wiggin and wife, and Mayor, &e., New York; Brocks vs. Buflalo and Niagara Falls Railroad Co.; the People ex rel. Robert T. Hicks va. the Justices of the Su- preme Court and Uirouit Judge of New York. Judment reversed and new trial ordered, cont to abide tre event—The Mayor, &c., Now York vs. Mabie and others; Anderson end another vs. Mayor, &e., New York: Berger and another va. Columbian Fire Insurance Co, of Philadelphia; Patchin vs. the Astor Mutual Insurance Co.; Trustees c$ First Baptist Church, Brooklyn, vs. the Brocklyn Insurance Co.; Bank ot Genesee vs. the Patchin Bapk; Agawam Bask vs. Doane and others; Ch vs. Mayor, &e., New York; Troy and Ratland’ Railroad Co. vs. Kerr. ‘Judgment of General Term reversed and Special Term: offirmed, with boste—Anderson and and another vs. May- *, &e., of bid York. th conts, and jud for plai ment reversed, w! ee }, ani judgment im~ tite cf demurter, with leave to answer on of ee and otkers vs. the Farmers’ Loan and ‘ust Co, Re-argument ordered—Davis and others ws. Mayor, &e , of New York. JAN. 2—Present all the Judges except Judge Mitchell. Hiram Denio, Chief Jvdge. —Rvening sexsion.—No. jared. ADDITIONAL ON THE Woopsaiper Mantac.—Wo glean from the New Haven Palladinm a few additional items:—Sapford talks rationally enough, at ‘ave a detailed account of the way in which sa leedeigeiey gg Gags did not know ede ‘wee up to, but . It fx thought Senford Ser the esses aaah i the time he did the deed. Y eater: @ spoke often rong rotusd was not adalotea fo the one oteplrta, Gm he Dit oe, ett at bee Sree was knocked down six times he could be secured. It js raid that Sanford has been an atteniant upon the religious or mock-religious meetings of the Wakemanites, held in the west part —- near his uncle, ron Sanford’s bouse. The of ’? who troubles the old heg Wakemen, had evidently possession of young Sanford,