the foundation on which he stands, and to let him drop, is another thing; this occasions very little compunction; and as little to re-elect others, and leave him unprovided for. I feel strongly that this convention can do nothing that would entail a more serious evil upon Virginia than to destroy the tenure by which her judges hold their office. ~ FINANCES OF PENNSYLVANIA. Summary statement of the receipts and payments at the treasury of Pennsylvania, for the year commencing 1st December, 1828, and ending 30th November, 1829. RECEIPTS. Lands and land office fees Dividends on bank stock $97,290 79 19,000 00 140,518 75 121,289 00 Dividends on bridge and turnpike stock 19,640 00 Tax on bank dividends 53,184 07 9,245 33 1,779 23 Tax on offices Fees secretary of state's office Tavern licences Duties on dealers in foreign merchandize State maps Collateral inheritances Commissioners of the internal improve Miscellaneous Falance in the treasury ist December, 1829 50,031 67 62,607 92 691 36 10,742 191 74 24 200,000 00 2,811,238 38 9,738 38 189,815 46 $3,800,153 49 after a stirring speech on the present evils of auc There has not, in the history of this country, been such unanimity on any public topic, as is now evinced in the conviction entertained of the evils inseparable from the present system of sales by auction. The manufacturer, the merchant, the mechanic, and the consumer, although they may differ on almost every other question, unite in depreciating this ruinous abuse, which if not checked, will destroy our mercantile character and prosperity. It is now nearly five and twenty years since applications began to be made to legislative bodies for relief. Urgent memorials were addressed to congress in the years 1817, 1818, 1819, 1820, 1821, 1524, and two several times in 1829. During the last session, petitions from almost every trading city and towe in the union, were laid before your honorable body, and yet it is an extraordinary circumstance, that a griev ance of such magnitude, whose existence was admit$3,610,338 02ted, and which has been so often and so earnestly pressed on the notice of the representatives of a free people, remains still unredressed. In the short interval since we last appeared before you, it has sensibly increased, and the multitudes who then implered $3,049,893 0 your interposition, look to you now with still greater 218,593 85 anxiety. 17,738 22 27,800 $2 16,702 48 91,725 00 169,787 18 It is peculiarly painful for us to state, that de 978 92 dobasing effect of auctions bas impaired the charac542 27 ter of the United States among foreign nations. The 8,000 00 knowledge that this is the only country in which in 5,466 25 perfect and damaged goods may be easy sok) with 411 27 puoity, has tainted our reputation, and attracted to £87 58 our shores the worthless and the desperate from other 2,500 00 manufacturing countries. 11,555 16 $3,624,777 51 175,375.98 $3,800,153. 49 We shall not again enamarate the multifarious evils of this system. They ramify into every part of the community. They are acknowledged by all, and stand uncontradicted and indisputable. We have long been convinced that frauds on the revenue wera promoted, facilitated, and concealed by auctions, and the late disclosures at the curtons house bere, have furnished evidence of this alarming truth. When contraband goods are ence brought with-in the country, which, from our extended frontier, it must be always easy to do, ali hazard is at an end. it is the invariable practice of auctionsere to keep œ--ANTI-AUCTION MEETING IN NEW YORK. cret the cares of those for whom they sell, and thus On Tuesday evening, the 8th ult, s numerous and the smuggler sets detection at defance, and is placed) respectable meeting of citizens of all classes oppos-on a level with honorable merchants. Whata tomg-ed to the present system of auctions, was held in the tation must this offer to smagglers, and to perjury, Masonic Hall, Jeromrus Jakinson, esq. ir the chair, and when it is considered how large the duties are on Daniel Jackson and Joseph B. Varnum, esqs. secrets-foreign manufactures? Publicity is the gruati safi... ries. The ball and also the gallery were completely guard of morals. What would be the increase off crowded. It is not often that so large a meeting has been witnessed in this eity.. The following memorial to congress was proposed by Mr. Disosway and seconded by Mr. Cheesebrough, both of whom delivered addresses which were reseived with marked applause.. The memorial was unanimously adopted.. Mr. Tappan then rose, and other crimes, if their perpetrators were equally shrouded in darkness?: hitwanm the wide range al possibility, that any system of cordbet ean bainos cent and harmless, which suns-tha light? We do not desire to abolish actions, which in theže proper place, are useful, but to prevent abusers-thinfl render them a nuisance to society at larmy. May it, therefore, please your honorable body to grant such relief as your wisdom may suggest. The following resolutions were also adopted at the meeting: ple have fixed them by law, the executive has by various expedients much increased them. for all I could now say in relation to that branch of the subject. In a former report, I stated to you, in detail, the course which had been pursued in relation to the 1. Resolved, That it is not our desire to abolish auc-marine corps. To that communication I refer you tions, but to remove the enormous evils which make them a curse instead of a blessing to the community. 2. Resolved. That these evils are continually increasing, and unless speedily and effectually checked, threaten to involve mechanics, merchants, and manufacturers in one common destruction. But executive legislation in relation to the navy proper, has been even more extensive, and not less in violation, as I conceive, of the true principles of our government. S. Resolved, That the facilities, which the auction An act of congress, passed 25th, February 1799, system presents for concealment, encourages smug-fixes the pay and emoluments of captains commandgling, and induce perjury of a peculiarly insidious ing ships of thirty-two guns and upwards, at $100 and dangerous character at the custom house, and per month and eight rations per day, and allows the that while other commercial nations guard their re- commander of a squadron eight rations in addition. venues with vigilance, an abuse is openly sanctioned The ration has been commuted at twenty-five cents. in this country, which renders it easy to elude penal Hence the lawful allowance of a commander of a enactments and to defraud the government squadron is $1930 per year. To increase their in4. Resolved, That the disregard of the general in- come, the executive formerly allowed them a comterests, evinced by the neglect of our memorials du- mission of 21 per cent. on all bills drawn for the supring so many years, is inconsistent with the princi-port of their squadron, and more recently $2000 a ples of a free country, whose government is instituted year in lieu of commissions, with $30 per month, or for the common good. $360 per year, for cabin furniture. Here are $1930 5. Resolved, That as the success of all the great allowed by law, and $2360 by the executive, making branches of national industry is essentially connect-their whole emoluments, deducting only what they ed with the correction of these abuses, we will per-actually pay for furniture, $4290. I do not say this severc in efforts to obtain relief; and that in such a is too much, considering the expenses they necessa cause we bave a right to rely upon the co-operation rily incur in supporting the honor of our navy in of every friend to his country. distant seas and foreign ports; but might not the ex6. Resolved, That the anti-auction committee be in-ecutive, with equal right, increase it to $10,000?~ structed to forward the memorial to Washington, signed by the chairman and secretaries. 7. Resolved, That the memorial and the resolutions be published in the daily papers. JEROMUS JOHNSON, chairman. Would it not be better-would not the commanders feel better in receiving it, and the executive in paying it were it an allowance made by law? The commutation price of the officer's rations is twenty-five cents; the contract price not over fifteen. The commutation is not fixed by law, but by the executive will. In speaking of rations, the law knows no distinction between the seamen's ration and the officer's ration. Yet, by executive regulations, the officer is Accompanying the president's message to the congress of allowed 66 per cent more for his ration than the the United States, December, 1829. FOURTH AUDITOR'S LETTER. Treasury department, value of the seaman's ration. The money paid the officer for 16 rations, would purchase 26 seamen's rations. Under color of computation, therefore, the executive allows the officer more than his lawful rations, and thus increases big emoluments. These remarks apply to every officer of the navy. Ath auditor's office, 30th Nov. 1829. SIR-Your letter of the 19th inst. propounding to me certain inquiries relative to the accounts of the navy department, has been considered with the The executive also allows a captain commanding attention due to the importance of the subject. With a line of battle ship $25 per month, or $300 per year the application I have bestowed upon the duties of for furniture; a captain commanding a frigate 20, or this office, I cannot yet speak with that entire confi- $240 per year, a master commandant commanding a dence of its condition which would justify import-sloop of war 15, or $180 per year, and a lieutenant ant changes, without further lights. The results of commanding, the same sum. These allowances are my observation and the opinions I have formed, will, unquestionably designed to increase the emoluments however, be communicated to you with the utmost of those officers. frankness. As strange as it may seem, there is no act of conMoney is the sinews of power, and the source of gress giving any compensation whatever to captains corruption. English liberty has been considered of the navy when on shore, whether unemployed or safe only so long as the power of granting supplies stationed at the various navy yards, excepting only to the king resides in the representative of the peo- the navy yard at Washington. The act of 1799 only ple. Our institutions have gone further. Here provides a monthly pay for captains commanding ships the representatives of the people not only grant sup--"one hundred dollars per month, and eight rations plies, but prescribe the objects to which they shall per day," to captains commanding ships of 32 guns be applied, and the manner in which the accounts and upwards, and "seventy-five dollars per month and shall be kept. six rations per day" to captains commanding ships It is a safe, and, I think, a correct principle, that of 20 and under 32 guns. All the pay and emoluthe executive cannot rightfully increase or diminish ments of captains on shore, and at shore stations, the emoluments of public officers whose compensa-originated in executive legislation. On furlough tion has been fixed by law. When they are sub-they are allowed half the highest grade of pay; unjected to unusual expenses in the public service, he der orders, or waiting orders, they have full pay. may grant them allowances sufficient to cover those But the most extensive executive legislation in relaexpenses, but no more. He cannot rightfully, un-tion to them consists in the pay and emoluments alder pretence of paying their expenses, or under co-lowed them at the navy yards. In Philadelphia, for ver of commutation, or any other device, increase instance, the captain is allowed $100 per month, 16 their lawful emoluments. Yet the pay and emolu- rations per day, $600 house rent, $65 for candles, mests of our naval officers are chiefly of executive 30 cords of wood (now commuted at $6 per cord) creation, and where the representatives of the peo- and three servants at $8 per month, amounting in all to $4,066 75. With the exception of the monthly | beyond $2000. Some of the principal agents have pay and rations of a few of the officers, all the al-received the round sum of $1800 for clerk hire, $150 lowances made to all those stationed at and employ- for office rent, $240 for porter bire, and $60 for fuel ed in navy yards are of executive creation. Take and candles. Others have been allowed less sums. for instance, the estimates of last year for the navy To one agent, at least, a commission of 21 per cent yard at Norfolk, in which all the following items are and per cent over $2000, has been allowed on vast authorized only by executive regulation. sums of money, swelling his emoluments to many thousands. COME Wood, cords. - co $8 Servants. $6 Servants. 200 20 12 1 200 20 20 1 Surgeon Surgeon's mate 145 16 14 Purser 200 20 12 Chaplain 250 12 Teacher mathematics 12 Midshipmen 19 1 Boatswain 12 22 90 12 9 .20 2 19 1 12 1 Ordinary seamen 10 1 1 Let me not be understood to mean that the compensation by law, is, in all cases, adequate. Idesign only to show, that the navy department has disregarded the law, and taken the liberty to increase the emoluments of these agents according to its own discretion. If the compensation of agents was found inadequate, it was the duty of the secretary to represent the case to congress, and obtain a change in the law, rather than attempt to remedy the defect by indirection. To certain surgeons, until recently, there has been a stated annual allowance as purveyors of 1medicines, &c. in effect increasing their emolu 1 ments. To all officers a commutation of 15 cents per mile has been allowed for travelling expenses, when on many routes, their actual expenses are scarcely one-third of the sum, and by this means their emoluments are increased. A commutation for wood, at $6 per cord, has been adopted. At some places this exceeds the actual cost, and the excess goes to swell the officers emolu1ments. At others, it falls short, and the officers complain. At one place, by express direction of the late fourth auditor, the purser was instructed to pay the officers the value of their allowance for wood, according to the market price, and to take their receipts for so much wood, and not for money. Upon vouchers thus made false by official authority, the officers have claimed $8 to 8 50 for their wood. 1 1 The commissioners of navy yards have been allowed $450, in addition to their regular pay as captains of the navy, while employed in the business of navy 1,700 yards, and their travelling expenses. 450 The commissioners of navy yards have been al900 towed $3 per day when absent from duty, and travel750 ling expenses. 360 Officers engaged in the examination of midshipmen 2,500 and surgeons, have the same allowance. 420 Assistant surgeons and midshipmen attending ex1,050 amination, are allowed $1 50 per day, and travelling 300 expenses on returning. 480 also Captains acting on courts of inquiry and courts martial, are allowed $3 per day,and master command696 ants and midshipmen $1 50, with their travelling ex319 penses. 224 Officers attending as witnesses, are allowed $1 50 and travelling expenses; citizens are allowed $3, and travelling expenses. The pursers stationed at several of the yards, have for many years, presented claims for a commission on money paid to mechanics and laborers, but it was re-allowed from $150 to 3 per day. peatedly decided that no such allowance could be made, because such payments were a portion of their regular duties. Within the last two or three years, however, an allowance of $600, under the name of clerk hire, has been made, with the avowed object of covering this claim. Officers employed in surveying barbors, have been By law, the navy agents are limited to one per cent on their disbursements, provided that the amount shall in no instance exceed $2000 per annum. The language of the law is tantamount to a prohibition upon the executive. Yet, foreign navy agents have been allowed 24 per cent upon disbursements. besides large sums for office and incidental expenses and in some instances their compensation has been increased to 4 or $6000 per annum. Domestic agenis have been allowed round sums for contingent expenses, without being required to produce vouchers, with the evident intent of swelling their emoluments Officers ordered home from foreign stations, or returning on a sick ticket, are allowed their passage money. Seamen discharged in foreign countries are sent home at the expense of government. Officers necessarily travelling to this city, for the settlement of their accounts, are allowed travelling expenses, and $1 50 per day for expenses while detained. Officers taking the place of their superiors in the temporary command of ships or stations, have been' allowed the pay and emoluments of those superiors. The expenses of officers when sick, have been paid, deducting formerly their whole pay and rations," and recently one-half. In addition to all these allowances by executive au. thority, we have a variety of officers and agencies emanating from the same source. Under the law authorizing the establishment of dry docks, the secretary of the navy has created the office of engineer, with a salary of $4000 per annum, $80 per month for board, when absent from home, 15 cents per mile for his travelling expenses, and all his incidental expenses paid besides. There is an assistant engineer, appointed by the principal, at $4 per day, with travelling and other expenses. We have had a superintendent of live oak plantations in Florida, with a salary of $400, and an overseer appointed by him with a salary of $500. We have had agents for surveying live oak lands in Florida, at 4 to $5 per day, in addition to their expenses. they have been deceived into appropriations for objects other than those which the estimates seemed to present. Next to allowing the executive to make appropriations by his own authority, is the danger of considering an appropriation based on estimate without shadow of law to authorize the estimate or make the appropriation necessary, as sufficient authority for expending the money. Yet, such has been the practice of the government, and from this practice have sprung many abuses. It may be well supposed, that almost an entire want of legal and fixed system in the allowances made, (for the department has not obeyed its own estimates), must materially effect the accounts of this office, and the appropriations made by congress. By some new rule, or upon some unsuddenly and unexpectedly allowed. By a repetition of these allowances, means to pay which have always been found, the state of the appropriations, and consequently, the accounts of the department have been miserably deranged. A custody fee of 15 cents per day has been allow-known reason, many thousand dollars have been ed to the sheriff of Florida, for keeping Africans landed from slave ships. We have an agent at Liberia for receiving Africans at a salary of $1600 and an outfit of $500 We have architects of navy hospitals who receive salaries of $2,000 per year. Until recently, the navy department employed a special agent, who was a clerk in this office, and allowed him 1 per cent on heavy disbursements, when the law expressly provides, that all disbursing off cers shall be appointed by the president, and nominated to the senate. Many other special agents have been employed for particular services, and many thousand dollars paid to them by way of compensation. The original authority for most of these allowances exists only in letters from the secretary of the navy to the 4th auditor. For some of them, not even that authority, or any other, except precedent can be found. An account has been allowed by the secretary; another one like it is allowed on the same principles; the precedent becomes a law, and even its origin is forgotten. This kind of legislation has been as fluctuating as it has been loose. Sometimes more is allowed, and sometimes less; the navy is full of complaints of partiality; and almost every man thinks that he has a right to some allowance, because a similar claim has been allowed to others The auditor is harrassed with arguments drawn from expediency; the hardship of the case; its similarity to some allowance heretofore made; and because some have procured improper allowances, he is censured because he does not put all upon an equality, by making improper allowances to others. Every thing is dark and uncertain; and instead of being able at once to turn to some law or lawful regulation, by which to test a very claim which is presented, he is compelled to spend hours and days in hunting for old letters, and looking into precedents. Some boldly claim allowances without law or authority, because their cases or others like them, were embraced in the estimates on which the appropriations were founded. In their view, an estimate authorises an expenditure. So far has this impression gone, that men employed by con tract, at prices less than the estimates, placed upon similar services, have advanced serious claims to the whole amount estimated. It is in vain to urge that the estimates are, or ought to be, based on some existing law; that they forms no part of the appropriation law; that congress almost uniformly appropri ates less than is estimated, without leaving any record explaining what part they disapprove. No arguments avail with those who consider custom as law, or find their own convenience or their interest in setting their own rules above those of the legislative power. Congress have confidence that the executive officers will be governed by law in their estimates; they never scrutinize them with an impression that they are to be taken as law after their ad journment: and instances are not wanting, where This leads me to speak of the manner in which the public moneys are drawn from the treasury, and the accounts kept. By acts of congress it is declared, that all moneys appropriated, shall be applied to the purposes for which they are appropriated, and no other, except that transfers in certain cases may be made by the president from one appropriation to another. In the navy department, the power of transfer extends only to "pay of the navy," "provisions," medicine and hospital stores," "repairs of vessels" and "clothing." From either of these to any other, transfers may be made within the year for which the appropriations are made; and an account of such transfers is required to be laid before congress within the first week of their next succeeding session. On the 1st of February of each year, the secretary of the navy is required to lay before congress, a statement, under each specific head of appropriation, of the amounts appropriated for the service of the preceding year, of the amounts expended, and of the balance remaining on hand at the close of the year. When a navy agent, or other disbursing officer wants money, he writes to the secretary, stating the heads of appropriation under which it is wanted. The secretary issues a requisition upon the secreta. ry of the treasury, for a warrant for the amount,, stating each item under its proper head of appro priation. The comptroller countersigns it, and charg es each item to the proper appropriations. The auditor registers it, and charges the items to the disbursing officer, also under the proper heads. The officer renders his account for disbursements, under each head, and receives a credit under each. There are unclosed accounts on the 4th auditor's books, under upwards of forty heads of appropriation. Many disbursing officers have accounts under ten or fifteen different heads, which are precisely like ten or fifteen separate accounts. Did every person receiving money from the navy department ask for it. under the proper beads, expend it under the proper heads, and render his accounts under the proper heads; and had no transfers ever been made, or when made, had they been reported to congress, and the deficiency immediately supplied, there would have been little or no irregularity in the accounts of the department. But, the irregular and unlawful prac tice of the department, encouraging and producing similar irregularity among all its fiscal officers, bas defeated the object of specific appropriations, and involved its accounts in almost inextricable confusion. When agents have called for money under heade of appropriation which were exhausted, former seerstaries have not hesitated to send them money under other heads. This is a virtual transfer from one appropriation to another, and a violation of law. When the officers account for this money, it stands charged the purpose of adjusting accounts, are included in to them on the auditor's books, under one head, the column of "repayments." It is obvious that none and they obtain credit under another. The money of these sums can at all increase the "amount applihas, in fact, been applied to purposes other than cable to the service of the year 1828;" yet they are those for which it was appropri ed. But when all added in to make up the items of the columns another appropriation is obtained under the deficient thus headed. The bona fide repayments are all small head, the amount borrowed is refunded. This is in amount Of the $369,909 94, under the head of another virtual transfer, and a double violation of "repayments in 1828," it is not believed that the aclaw, because it is a transfer from one year to ano-tual repayments amount to $60,000. The report, ther. therefore, represents that there were upwards of $500,000 applicable to the service of 1828, more than actually were so applicable. When the auditor and comptroller have settled an account belonging to a head of appropriation, which is exhausted, the practice has been, to pay it by an advance out of another appropriation. This is also a palpable evasion of the law; the money is applied to purposes for which it was not appropriated; the account can never be closed on the books of this of fice, unless congress make another appropriation, under the deficient head; and even then, it must come out of another year's appropriation. Indeed, the system of borrowing from one appropriation to make up deficiencies in another, is nothing more nor less than anticipating the appropriation of the next year. For instance--"pay afloat" is defcient; to make up the deficiency, the secretary borrows $10,000 out of "provisions;" this $10,000 is refunded out of the sum appropriated for "pay afloat" for the next year. Thus $10,000 of the appropriation for "pay afloat" in 1828, is actually anticipated and spent in 1827; and the amount applicable to the presenting the payment of this debt as a repayment, the comptroller's report represents it as increasing that amount. Millions of money have been expended by the navy department, for purposes other than those forwhich it was appropriated. The accounts now un-service of 1828, is reduced in that sum. Yet, by readjusted, arising solely from these irregularities, probably embrace more than a million of dollars. Many of them are as much creditor under one head, as debtor under another; but the auditor has no power to transfer the amounts and close them. It is probable that $80,000 would pay all that is really due upon those accounts, and an appropriation of that sum, with power to make the necessary transfers, would furnish the means to close them. No talents or skill can adjust them without the interposition of congress. In every case where a transfer is made from one appropriation to another, or where money has been forwarded under one head to be expended under another, or where an advance is made under one head, to pay a debt due under another, the comptroller's books do not represent truly the purposes for which the money is expended. For instance-an agent asks for $10,000, under "pay of the navy;" it is sent to him under "provisions;" it is intended to be applied, and actually is applied to pay; yet, on the second comptroller's books, it is charged to provisions, and under that head, is reported to congress. Hence, there has not been for many years a correct report made to congress of the purposes to which the money appropriated has been applied. The fifth column is not a true representation of the "amount drawn from the treasury, during the year 1828," because it includes all transfer requisitions, which take nothing from the treasury, but merely transpose the money from one appropriation to another. In some cases that column represents the same sum of money as drawn from the treasury twice over. It is represented as drawn from the treasury by the requisition which transfers it from one appropriation to another; and it is represented as drawn again by the requisition which takes it from the latter appropriation and pays it out to public officers or agents. Hence that column represents the amounts drawn from the treasury as much greater than they really are. The "balances of appropriations on the 31st day of December, 1828," are made up in the same manner as the balances in the first column. They are far from conveying to congress any correct idea of the state of the appropriations. In fine, from the comptroller's reports, neither congress nor any body else can obtain any accurate information in relation to the amount expended unOn recurrence to the comptroller's report for 1828, der each head of appropriation, or of the actual conyou will find the first column headed "balances dition of the appropriations. As a system of bookof appropriations, on the first day of January, 1828;" keeping, exhibiting the amounts debited and credited the second, "appropriated in 1828," the third, "re to each appropriation, the mode of keeping these acpayments in 1828;" these three added together form counts in the comptroller's office, is, doubtless corthe fourth, beaded "amount applicable to the ser- rect; but it does not enable the head of the navy vice of 1828;" the fifth is headed" amount drawn department to give to congress that information by requisition from the treasury, during the year which the law requires. From inspection of the 1828:" and this subtracted from the fourth, forms the comptroller's books, and conversation with those sixth, headed "balances of appropriations on the 31st who keep them, I am satisfied that to obtain from of December, 1828." The first column gives the them correct information of the state of the approamount standing to the credit of each appropriation priations is now wholly impracticable. So many and on the comptroller's books, on the first day of Janua- so complicated have been the transfers, the refundry, 1828; but, as all transfers made during the preings, the advances under wrong heads, &c. &c. that ceding year are debited to the appropriation from the skein can never be unravelled, and the only rewhich the money was taken, and credited to that in medy for the past is to cut the knot. aid of which the transfer is made, those balances are It is just to the present comptroller to state, that he is devising means to change the mode of keeping his books, and make them present the truth of every transaction. far from a true representation of the actual state of the several appropriations at that time. None of the principal appropriations appear to have been exhaust ed: yet, some of them were exhausted, and had bor- Though appropriations are made for specific years, rowed large amounts from others. The amounts so no effort has been made, except in relation to contin borrowed were repaid out of the appropriations for gencies, to confine payments out of the appropria1828. Before the expiration of that year, some of tions for any one year to the accounts accruing withthe appropriations were again exhausted, and sums in that year. With the exception above stated, acof money again borrowed from others. All sums counts accruing ten years ago are paid out of the apthus refunded and borrowed, as well as all sums trans-propriations for the current year. The comptrolferred from one head of appropriation to another for ler's books do not profess to give the expenses of each |