In 1833-(viz. on the 1st Jan. 1834)— In 1834-(viz. on the 1st Jan. 1835)- the 4th quarter will nearly equal those of the 4th quar 2,227,363 98ter of last year. It is worthy of remark that the accru ing revenue of the three first quarters of the year 1829, though so much below that of 1828, is only 270,200 less than that of the same period of the year 1827. Making together Redeemable at the pleasure of the govern ment 4,735,296 50 28,226,620 48 20,296,249 45 From the above statement it is apparent, that the sink48,522,869 93 ing fund, as hereafter estimated at $11,500,000, for the year 1830, and subsequently at an average of $12,000,000, can only be applied to the reimbursement of those stocks which are not redeemable at pleasure, as follows: In 1830-to the payment of principal Interest 8,017,695 51 6,018,900 72 7,227,363 97 1,186,115 04 The debentures issued, during the three first quarters of 1829, were 3,059,060 25, which exceed the amount issued during the corresponding period of the year 1828, by 96.475 70. The amount of debentures outstanding on the 30th of September last, and chargeable upon the revenue of 1830, was $1,111,136, exceeding, by $65,992, the amount chargeable on the same day in 1828 on the revenue of 1829. United States, for the year ending on the 30th of September last, is estimated at $55,800,000, being 5,130,331 The value of domestic articles, exported from the more than the value of those exported during the same period, in the preceding year. The amount of custom house bonds in suit on the 30th September last, was 6,591,714 20, being $1,967,435-45 more than on the same day in the preceding year. It 9,969,132 56 may be observed, that the great increase of this item, for several years past, has arisen from the heavy failures in the China trade; in which series of bonds falling due from the same houses, commence in one year, and terminate in another. 7,705,960 80 From a view of all these facts and considerations, the receipts for the year 1830 are estimated at $23,840,000. Viz: Customs 8,415,479 01 Bank dividends 2,227,363 98 1,085,883 66 3,313,247 64 4,735,296 30 5,720,948 59 The inconvenience to which the treasury will be exposed by this cause, may be averted by redeeming the stock subscribed to the bank of the United States, and authorizing the commissioners of the sinking fund to purchase the three per cents, when, in their opinion, the terms on which such purchase can be made, will render it as favorable to the United States as the payment of other stocks then redeemable. This stock is now quoted in the market at 873. An unlimited authority to redeem it, would no doubt somewhat enhance the price: but this effect would, in a great degree, be counteracted by the option to redeem other stocks. revenues can, in the opinion of congress, be more adIf however, the vantageously reduced or otherwise disposed of, when the other stocks shall be redeemed, the payments of the three per cents may be postponed; subject to the operation of a small sinking fund, to be applied conditionally, viz: when the stock can be bought at a reasonable price, to be fixed by law. In such case it will be necessary to the full employinent of the present sinking fund, to give the commissioners power to purchase the five and four and a half per cents at their market price. Incidental receipts, including 22,000,000 1,200,000 490,000 150,000 4,410,071 69 ture be correct, the sum at the disposal of the commisIf the foregoing estimate of the revenue and expendisioners of the sinking fund, for the year 1830, will be $11,500,000, and when the increase of population is considered, may probably be safely computed at $12,000,000 III. Of the estimates of the public revenue and expenditor the four succeeding years. This sum will complete tures for the year 1830. The amount of duties on imports and tonnage, which accrued from the 1st of January to the 30th September, 1829, is estimated at $21,821,500, being $2,621,300, less than that which accrued in the corresponding period of the preceding year. This deficiency has arisen almost entirely in the 1st quarter of the present year, and was probably caused by the extensive importations which had been made in the early part of 1828, in anticipation of the increased duties. In the 2d and 3d quarters of the year, however, the importations have so augmented, that accruing duties secured in those quarters are but $49,300 less than those secured in the 21 and 3d quarters of the preceding year. This improvement still continues, and there is reason to believe that the duties accraing in 1834, without applying to bank shares. to correspond with the existing expenditure, it will re- select the articles upon which to commence the redue- 262 tion. As auxiliary to this undertaking, the annexed ta- class, in which case it diminishes the duty by the amount The precise effect of a reduction of duties on the revenue, can only be ascertained by experience; but, as the imports will be somewhat increased by the operation, it is not apprehended that a gradual reduction: commencing at an early day, would sensibly prolong the total extingishment of the public debt. The secretary of the treasury respectfully invites the The various duties devolved on the treasury department, in relation to custom houses, and land offices, attention of congress to some modification of the existing have led to the exercise of powers not sufficiently defin- revenue laws, as well for the convenience of those emed by law. These are liable to be enlarged by succes-ployed in commerce and navigation, as for the better sesive gradations, under special exigencies, without legis curity of the revenue. lative sanction, until the powers of the department to perform indispensable duties are derived from usage, rather than the statutes. The law in relation to licenses for coasting and fishing vessels, operates unequally and injuriously upon some Of this nature, are those ex-branches of that business; it requires, upon every change of structure of the vessel, or of ownership, by the transfer of the right of one partner, the taking out of a new license, and the payment of a new duty. ercised in the payments for contingent expenses of the the treasury. The bounty allowed on vessels employed in the cod fisheries is understood to be unlawfully obtained by some of those engaged in the mackerel fisheries. It is believ ed that a bounty on the fish cured or exported, without reference to the origin of the salt, would better promote whatever encouragement may be considered as proper to be given to the fisheries; this could be graduated to any scale, and, being more simple in its form, would be less liable to abuse. It is found that the present mode of compensating custom house officers operates unequally, and not in proportion to the service rendered. As striking instances of this inequality, inspectors in many places, receive more than double the compensation of the collectors who employ them; and, at some ports, custom houses are built, or purchased by the government, while at others, they are provided at the expense of collectors. The secretary of the treasury deems it proper to make known to congress, that the duties imposed upon won!len goods, under the act of the 19th May, 1828, have, in pursuance of an instruction from the treasury department the dated the 15th of October, 1828, been charged upon The lees of office are liable to be variously computed, value of such goods, without the addition of 20 per centum on the cost of those imported from the Cape of and are a constant source of embarrassment in the transGood Hope, or any place beyond the sate, or from be-action of business. These, it is believed, may be generyond Cape Horn; or ten per centum on those from any other place or country. The law, it is believed, may admit of a different construction; but as the orders for the importations, since the instruction above referred to, were given with a knowledge of its operation, now to add the 20 or the 10 per cent. to the cost of such goods, would probably transfer the whole of them into a class higher than was fairly contemplated by the importer, and increase the duty very Under these circumstancprejudicially to his interest. es, and as there may be some doubt as to the intention of the law, it has been deemed proper not to disturb the existing construction, but to submit the matter to the consideration of congress. ally abolished, and the mode of compensation by salary, beneficially substituted; retaining, however, those on manifests, clearances, entries, and permits, and that class of service which makes it the interest of the officers to re- ' quire a strict observance of those acts on the part of masters of vessels, and shippers, which may be deemed essential to the security of the revenue. The commissions now allowed to collectors, on bonds put in suit, might be advantageously divided between them and the district attorneys. The former would thereby be more interested in taking proper security, and the latter have a salutary stimulus to the discharge of their duties. Some additional provision of law is deemed necessary to compel the surrender of public books and papers of district attorneys, marshals, custom house and land officers, in pursuance of orders from the proper department. Another subject, somewhat similar in character, has been, for special reasons, differently disposed of. A deduction of five per cent, on the invoices of broad cloths, for measurement, has become an established usage of The labors of the appraisers of imported goods have trade. This usage was particularly noticed in an instruction issued by the treasury department, on the 9th Sep-been greatly inrceased by the "act in alteration of the sevtember, 1828, but which had been differently construederal acts iniposing duties on imports," passed 19th May, by the custom house officers at different ports: xt some, the deduction having been made from the measurement, and at others from the cost; by which different rates of duties were imposed. It was deemed not only a legal, but constitutional obligation, so far as the powers vested in the department would admit, to render the duty uniform throughout the United States. In preparing the necessary regulations for this purpose, it was considered that the five per cent. deduction was originally intended, as it purports to be, on "measurement," and not on price. This basis was also recommended by another and more important consideration, viz: the uniformity of its effect. The allowance being made for measurement, the merchant pays duty on the number of yards purporting to be imported; but if made on price it is nugatory, execpt the cloths are thereby transferred from a higher to a lower 1828. To give the proper efficiency to that branch of service, it is necessary to have warehouses and offices, conveniently adapted for the examination, measuring, and repacking of goods; and that the persons employed by appraisers should be more immediately under their control. in the port of New York, where nearly half the importations into the United States are made, the whole labor of appraising devolves on two officers, who are exclusively responsible for that duty; and yet, all the assistance which can be provided for them is supplied indirectly, and under an implied power. To avoid the embarrassment that must arise from sickness, or other necessary absence of one or both of these officers, an additional appraiser at that port seems indispensable. It is also deemed advisable that the commissioned appraisers at all the ports should be authorised, under proper restrictions, to em ploy persons to act as assistants, under regular official responsibility; these being distributed upon the different classes of business, could not fail to increase the power of the appraisers for an efficient and faithful performance of their duties, and without any material increase of expense. The present system of storing goods for debenture, or in security for duties, may, it is believed, be beneficially modified. Goods are now stored under various circum stances. 1st. Teas may, at the option of the importer, and at his expense, be stored under the direction of the custom house officers, in security for the duties, for two years. 2d. Wine and spirits may be stored in like manner for one year. 3d. All other goods may be stored in like manner for the term of credit on the duties respectively. 4th. Wines and spirits, to be entitled to drawback, must be deposited in a public store, and there remain, from their landing, until shipment: or, on being transported coastwise, may be again stored or shipped. 5th. Goods, irregularly imported, are stored until they can be disposed of according to law. Private stores are usually rented for these purposes by the collectors; but the facility of access to such buildings renders the security of little avail: and that abuses have not more frequently occurred, is attributable much more to the integrity of the merchants than the efficacy of the system. The remedy proposed, is to erect warehouses, at the public expense, at the principal ports, for all the permanent objects connected with this branch of service; to be so situated and constructed as to be conveniently guarded, and rendered inaccessible except by permission of officers in charge. This being done, the warehouse system may be extended to all goods entered for drawback, and the right of debenture continued as long as they remain in store. There can be no doubt that a moderate charge for storage would remunerate the govcrnment for the expenditure, while the revenue would be rendered more secure, and the interests of navigation essentially promoted. given for illicit trade. If a single port can be found where, through the negligence of the officers of the customs, or other cause, goods can be thus introduced, there is no sufficient obstacle to their being transported, by water, to another and a better market. The mere power to board a coasting vessel, and demand her manifest, without any obligation on the master to report her to the collector, is wholly insufficient for proper security against frauds, and especially in those ports where an extensive coasting and foreign navigation is carried on. There is also a feature in the law, in relation to the seizure of goods suspected to have been smuggled, which, it is believed, may be beneficially modified. These goods are usually seized in small quantities; the owners perhaps escape, or no one appears to claim them, and yet the goods cannot be sold until libelled, and condemned in a court of the United States; the costs attending which, frequently amount to more than the proceeds of the articles when sold. The officer not only loses his reward, but the United States are subjected to costs, and what was intended as an inducement to vigilence, becomes worse than nugatory. This might be remedied, by authorising the sale, without condemnation, of such goods as may be unclaimed, after a reasonable notice. An additional and salutary stimulous may also be given to the activity of revenue officers, by authorizing a relinquishment to them, of a portion of the proceeds of forfeited goods, which may accrue to the government. The sum thus relinquished would probably be much more than epaid, in the increased security of the revenue, arising from the incitement to greater vigilence. The power to search for, and seize goods found on land, requires to be enlarged, and better defined. To avoid unnecessary vexation, the exercise of the power might be limited to a reasonable distance from the coast, navigable rivers, canals, or the interior border. It is known that considerable exertions are making for introducing goods into the United States, in violation of the revenue laws: and the secretary of the treasury finds himself compelled to invite the special attention of congress to the adoption of such measures, as may be calculated to prevent an evil, not less dangerous to the morals of those exposed to the temptation, than injurious to the interests of the nation. Every measure intended for this object will unavoidably subject the fair trader to some incouvenience; but this should be considered more than counterbalanced, by the protection it affords against the ruinous competition of those, who can only be restrained by efficient laws, rigorously executed. The intercourse between the United States and adjacent foreign territories requires some special regu ation, as well for the convenience of the officers of the customs as of travellers, and also for the better security of the revenue. Persons transiently coming into the United States on business, and returning, are obliged to pay duty for the horses and vehicles employed, without benefit of drawback. Ferry-boats, having foreign goods on board, are required by law to enter and pay fees upon every trip across a boundary water. It is also desirable that The present credit sy stem, it is believed, may be maUnited States' vessels, of whatever burthen, laden with terially improved. If the purchaser of goods, or any foreign goods, passing on those waters, should be subject other pers ju than the importer, could be lawfully subto the same regulations that are now imposed on coasting stituted, as the principal on custom house bonds, in all vessels, passing from one district to another, not in an cases where the importer was not indebted on bonds due adjoining state. It may, however, be doubted whether and unpaid, the security of these debts might be greatly any regulation short of a total prohibition of the impor-increased. It would, in such case, depend on the soltation of goods, not the growth or product of the territo- vency of a class of merchants exposed to less hazard in ries contiguous to the United States, and of their trans- their business, besides being divided among a greater portation upon the boundary waters in vessels of the number. The credits now allowed are also unnecessaUnited States without accompanying evidence of the du- rily complicated. The long credits on teas have been a ties having been paid, will effectually prevent illicit im- source of heavy loss to the revenue, and consequently portations from those countries. injurious to the interests they were intended to promote. The laws in relation to the coasting trade do not afford Experience has proved, that, by furnishing an opportuthe necessary means for preventing the unlawful intro-nity for, they stimulate adventurous speculation, not less duction of foreign goods through that channel. The United States are divided into three great districts: 1st. From their eastern limits to the southern limits of Georgia: 2nd From the southern limits of Georgia to the Perdido river. 3d. From the Perdido river to the western limits of the United States. Masters of ves sels, licensed for carrying on the coasting trade, may now, with a given amount of cargo, pass from one port to another, within either of these districts, or to a port man adjoining state, without delivering a manifest or obtaining a permit previous to their departure, and with ut making any report on entering their vessel at the port of destination; nor does the law require any evidence, except the bath of the master in certam cases, of duties hav-10 mouths, and one-third in 12 months: ing been paid on foreign goods transported from one port to another, except by a defective provision as to wine, spirits, and teas, and goods entitled to drawback. It is apparent from these facts that very great facilities are ruinous to those connected with them, than prejudicial to the government. The terms of payment for duties, now presented by law, are as follows. All sums not execeding $50, are payable in cash; all sums excceding $50, for Cuties on the produce of the West Indus, (except salt), or places north of the equator, and situate on the eastern shores of America, or its adjacent seas, bays, and gulis, one hat in 6 monthis, one halt in 9 months. On salt 9 months: On ali goods imported from Europe, (other than wines, salt and tea), one-third in 8 months, one-third in On all goods, (other than wines, salt, and teas,) imported from any other place than Europe and the West Indies, one-third in 8 months, one-third in 10 months, and one-third in 18 months: On teas imported from China or Europe, stored as security for duties, a credit of two years is allowed. When delivered for consumption, the duties, not exceeding $100, on a credit of 4 months with security; if over $100 and not exceeding $500, 8 months; over $500, 12 months; the credit not in any case to extend beyond the two years allowed on deposite of the teas: On wines and spirits, stored as security for duties, the same credit, on delivery, as if not stored, not to exeeed 12 months. ments throughout the civilized world. The improvements in science and arts, no longer interrupted by war, have been directed to other objects, and have so increased the power of production that the tide of prices The relative valwhich had been long on the flood, is gradually ebbing, even under a depreciated currency. ues between labor and products have also changed, but are not yet adjusted. The depression of prices, falling unequally on the different species of property, is ruinous to many, and repugnant to the feelings even of those who The term of 6, 9, and 12 months, might be adopted do not really suffer. It may be long before a proper adas a fair average of existing credits. A change, if in- justment of these values removes the evil; and until then, troduced prospectively, could not be sensibly felt in the the busy world will be agitated by the convulsive strugprice of any article of importation; and the reduction of gles of its various interests, each to avert from itself, and the duties on teas, and some other importations from throw upon others, the impending adversity. The ramcountries south of the equator, if that be thought advisa-ifications of these connecting and couflicting operations ble, would counteract the effect of a shortened credit upon the interests of navigation in that region. The average proposed somewhat increases the length of the credits on importations from the West Indies. Upen this point it may be observed, that the profits of the West India trade, being reduced to their minimum, every proper facility given to it, could not but be felt in the agriculture, as well as the commerce and navigation of the United States; those colonies being almost the only market for many of the staple products of several of the states. The same object may be further promoted, by the reduction of duties on coffee, spices and some other products of these islands. It is also worthy of consideration, whether any modification of the revenue system, with a view to improve the West India trade, might not, with advantage, be arranged in such manner, as to give a preference to the productions of those colonies into which American navigation is permitted. are so complicated, that it may be doubted whether any degree of intelligence, however free from the influence of special interests, could, by the exercise of its political power, materially lessen the evil. The active energies of man, stimulated by necessity, emulation, and love of wealth, are perhaps the agents most to be relied upon, in maintaining a salutary equilibrium in the various operations of human enterprise. Every new disposition, there. fore, of the money power, to be safe, should be gradual and requires great caution to avoid increasing the unequal and irregular action which is so obviously prejudicial, both to individual and public welfare. Whatever objects may, in the wisdom of the government, be found for the application of surplus revenue, after the public debt shall be paid, there will probably remain a considerable amount, which may be dispensed with, by a reduction of the import duties, without prejudice to any branch of domestic industry. Such a reduction will present a favorable opportunity for advertThe effects of a change in the credit system, and of a ing a portion of the evil resulting from the general dereduction of duties, upon the various interests of the na-pression in the price of property before referred to. The tion, other than revenue, are suggested as incidental con- repeal of a tax is similar in its effects to the relinqushment siderations, which, though they might not be deemed of of so much annual debt; relieving, to that amount, the such a character as to justify a revision of the revenue various species of labor upon which it was charged, and laws, yet cannot safely be overlooked in a modification distributing its benefits, in proportion to consumption, called for by other indispensable objects. It may be upon every individual of the nation. The extinguishment of the public debt tends to the proper, however, in all measures of this nature, to keep in view, that the money power of the government, whe- same result in another way. The interests is now paid ther exerted in the imposition, distribution, or reduction to capitalists, out of the profits of labor; not only will of taxes, or in the disbursement of the public treasure, this labor be released from the burden, but the capital requires to be exercised with the most guarded and stea- thus thrown out of an unproductive, will seek a producdy purpose of uniting absolute and relative justice in the tive employ ment; giving thereby a new impetus to entersame point. Whatever propels an undue portion of cap- prise, in agriculture, the arts, commerce, and navigation, ital into one pursuit, must tend, where capital is abun- at a lower charge for interest than before. The heavy dant, so ner or later to overcharge it, and lessen the pro- impositions on the labor employed in these pursuits, fits. The same operation will cause at least a relative in those nations where the arts have attamed their highest increase on the profits of other pursuits from which cap- perfection, had become in a great measure counterbaital has been withdrawn. The application of the money lanced, in latter years, by the increased capacity of that power of the government to regulate the unequal action laber; but these burthens still remain, and with but litcaused by such or any other changes in human economy, the prospect of diminution. In the mean time, the inis, in its nature, incapable of precise and certain adaption dustry of the United States will have a positive advantto its end; hence, the necessity for care and moderation age over that of other countries, equal to the difference in all measures of this character. Every mistake must between their respective rates of taxation; and it is worincrease the irregularities intended to be remedied, and thy of consideration, that there has been probably no peinterrupt and disturb that gradual growth which best riod, in which such an opportunity for advancing the promotes and secures substantial prosperity. So injuri- general economy of the American people, and aiding ous are great and sudden fluctuations in human employ- them to maintain a successful competition with that of ments, that it has been even doubted whether the inven- other countries, could have been more propitious, or tive genius of man, in the developement of means for more necessary to their interests, than that which is now saving labor, and multiplying mechanical power, has not approaching. It is known that the most unexampled exproved rather an evil than a benefit. A close observance ertions are inaking, in all civilized nations to increase the of this operation will, however, demonstrate that, what-productive power; and those who shall stand foremost in ever there may be of evil in it, arises only from the sudden- this laudable strife, will be assured of success in mainness of the change. Employments essential to the sup-taining, not merely the prosperity of their people but a port of many, have been superseded so suddenly as to high rank among the family of nations. leave them dependent on the charities of those who may have profited by the event; this would not have occurred had the process been graduated as to time, more conformably to the hebts and conditions of those liable to be affected by it. The employments thus superseded, will, however, scarcely be known to, or needed by, the next generation; others will take their place, and those who cannot enter upon new pursuits, though without hope for themselves, may yet be consoled with a better prospect for posterity. It may not be unprofitable to observe, that a total revolution is taking place in many of the productive employ All which is respectfully submitted, S. D. INGHAM, Secretary of the treasury. Treasury department, Dec. 14, 1829. REPORT OF THE SECRETARY OF WAR. Department of war, 30th November, 1829. To the president of the United States: SIR: The secretary of war submits to the president of the United States a report, shewing the manner in which the business of the department has been conducted, that its details may be before him for consideration. The Communications received from the different officers connected with the war department, here annexed, contain every thing minutely, and more in detail, than can be presented in this report. Such general suggestions, in reference to them, as may appear warranted by the public interest, it becomes his duty to submit, that they may receive from you the attention they shall be found to merit. The if not strictly correct, at least not improper to be continued; especially as previous appropriations by congress for brevet compensation had been made, and at their last session too; thereby indicating an acquiescence to the vets which, in pursuance of the law requiring them, regulation of 1827. But, owing to the number of brewere conferred, previous to the adjournment of the senate, payments made on this account will exceed the estimate presented from the department for the year 1829, and the appropriation consequent upon that esti mate. ment contemplated, there have been in service three major generals and six aids; and instead of two brigadiers, as is required by the same act, there have been four colonels, who, in virtue of the regulation of 1827, relative to brevet appointments, have received the pay and emoluments of a brigadier general; thus appending to the army three majors and four brigadier generals, with other officers of lower grade, not conteroplated by the act of 1821 It is submitfor fixmgilitary peace establishment. It is with pleasure made known, that the army is sated for congress to determine how far this heretofore autisfactorily fulfilling their just engagements to the counthorised procedure shall continue, or in future be retry; and that harmony and proper zeal prevals. As this construction had obtained, it was considered, rank and file is nearly complete, and although desertion stricted, to the conceived interpretation of the law. has not entirely ceased yet it is less frequent than heretofore. The rigid exactions of the law, in reference to this crime, is believed to carry too great severity for a state of peace, and should be meliorated into something better corresponding with the magnitude of the offence. It is not the quantum, but the certainty of punishment, that is calculated to deter offenders; and as no soldier in peace has been executed under the sentence of a court martial, it has occasioned the impression that so severe a penalty will most probably not be enforced; and hence, a disregard of it is entertained, I would by no means be understood as recommending a return to the infliction of stripes: it is a punishment altogether too degrading; it strips the soldier of that proud spirit, and of those lotty feeling of honor, which will tend to prepare him, when a suitable occasion may offer, to become a traitor to the country that has branded him with infamy; the stigma of which, no future good conduct, on his part can remove. The efficiency of an army is to be discerned through the pride the elevated character of the individuals who compose it. To secure this condition of things, no man should be inveigled into public service under false pretences, and when his mind is not in a situation to engage in contract. He who should bargain with a neighbor for his property, when found in a state of intoxication, of perquisites or emoluments; and is hence to be considwould be justly reprehensible, and obnoxious to the iming and regulating the peace establishment, says nothing putation of practised wrong: how much more cautious same subject. then should a government be, the guardian of the rights ered as a revocation of previous enactments upon the of its citizens, to avoid a temporary purchase of their liberties, at such a time, and under such circumstrnces.Resting upon the correctness of this impression, orders have been issued prohibiting any, when intoxicated, to be enlisted, and forbidding any contract to be finally consummated, until time and opportunity are afforded for deliberation. Pursuing this course, qualified and valuable materials will enter into and compose the ranks of our army, and character and pride be obtained. To attain this end, an effecutual alteration would be to withhold the premium which at present is given tor enlistments; the effect of which may be to induce a carelessness and inditference as to the description of men who are received.It might be better to make the premium thus wrongly bestowed an increased bounty to the enlisted recruit. Under this constructive mode of granting extra allowances, there has likewise been conceded to the surgeon general of the army, fuel and quarters, and a commutation of them. The language of the act of the 14th of April, 1818, is, "there shall be a surgeon general, with a salary of two thousand five hundred dollars per anwith a fixed and certain compensation. The act of the num;" evidently intending to render this a salary officer, 30th of March, 1814, provides, "that the physician and At this time the surgeon general of the army be entitled to two rations per day, and forage for two horses." compensation given, was also twenty-five hundred dollars a year. The subsequent act, however, of 1818, fix There is nothing which, by a fair construction of the law, would give the surgeon general an allowance for fuel and quarters, which it is believed would not equally apply to the paymaster general, to whom it has been refused. The words of the law are, as to both, the same. The compensation to the paymaster general, as fixed by the act of the 24th of April, 1816, is as follows: "The pay department shall consist of one paymaster general of the army, with the annual salary of two thousand five hundred dollars." The allowance ought to be extended to both, or else withheld from both. It is difficult to conceive how, upon any proper ground, a difference or distinetion in those cases can be made; inasmuch as the laws conferring their pay are, in substance, and almost in expression, identical. The long controverted question respecting brevet rank Another course, which, for a time past, has been purin the army has been decided in a manner which is believed to be in conformity with existing laws on the sub-sued, arises under a regulation declaring certain bureaus ject. I am happy to add, that, as far as opinions have been ascertained, the officers of the army are disposed to acquiesce in the decision, because of the certainty which has been arrived at, and the increased harmony which it is expected will be consequent upon that certainty. connected with the war department to be military posts: the effect of which has been to increase the number of admitted rations, and of consequence the amount of pay. By the regulation of 18.5, it is provided that double rations shall be allowed to the commanders of departments, and of such posts and arsenals as the war department shall authorise." It is not presumable, that places where mere civil du ties are required to be performed, merit to be denominated military posts; or were so intended by the law. A different opinion and construction, however, has prevalley, and the definition “post” bas been extended to the several bureau offices connected with the war depart There is a doubt resting in connexion with this subject, which I beg leave to suggest the propriety of bringing to the consideration of congress: it is as to the compensation rightfully to be extended to brevet officers, when a command is held correspondent to their rink.The interpretation given to the law upon this subject; by regulation of the war department, in 1827, is, that when a captain is m the command of any larger numerical force than a company, no matter how inconsiderable; a majorment, and double rations attached and commuted for. a greater force than two companies; a colonel more then The construction thus given has not been altered: it is a regiment; a general any force greater than a brigade, stili retained; not from a belief that it was strictly corthat in all such, and similar cass, he o cers ep civ rect, but that, having been beretofore acted upon, and ly are to be considered as having a command accor in sanctioned, it was preferred to be left for the determination of congress, that, by some further act of legislation, to their brevet, and pay corresponding to their rank; cont might better be defined, what for the future, should be formably to the conceived provisions of the act of the 18th of Aprd, 1818. The effect of this construction has considered a proper definition of the term; or by being been, that so far as the pay of the army is concerned, in- passed over in silence, to suffer the present understandstead of having one major general and two aids-de camp,ng to prevail. The regulation adopted is not conceived as the act of 1821, for organizing the military establish to be in conformity with the acts of congress upon this |