The preceding condensed statement of the business of this office gives * so imperfect an idea of the amount of work performed, and the large responsibilities involved, that for the better understanding of the diver sified character of the business, and its practical working in detail, I submit the following dissection and exhibit, as the most appropriate means of comprehending its importance and measuring its magnitude.

CUSTOMS DIVISION.

Returns are now received from 139 districts and ports. These returns are distributed as nearly equal as practicable to thirteen different desks. For the proper examination and adjustment of these accounts clerks are required who have a knowledge of the tariff laws, and are also good practical accountants. The accounts of customs are received and adjusted monthly. These accounts include the duties on imports, and duties on tonnage.

The abstracts of duties on imports in New York, Boston, Philadelphia, and San Francisco, New Orleans, Baltimore, and Portland, are very large, requiring a great amount of patient labor in comparing the entries with the tariff schedules, made up as those schedules are from the various acts of 1861, 1862, and 1864, and the several amendatory acts. In all the smaller disticts, which have no naval officer to certify the abstracts, the manifest is forwarded by the collector for each and every entry of merchandise, amounting, in districts like Portland, Ver. mont, Oswego, Detroit, &c., to hundreds and even thousands in a single month. These must all be examined as to the rate of duty, oath, stamp, &c., and compared with the abstract. After the abstracts are examined and the differences noted, a statement of account is made, and the collector charged with the aggregates and credited by his deposits as shown by the covering warrants.

Marine hospital duties are reported by the collectors, in separate accounts monthly, and adjusted quarterly.

The collectors of customs also render monthly accounts for expenses of collecting the revenue, which are adjusted quarterly. In these accounts are included all payments to inspectors, weighers and gaugers, appraisers, revenue boatmen, contingent expenses, salary of collectors, commissions, &c. Vouchers for all these payments must be compared with the lists of appointment for the authority for payment, and examined as to correct computation, oath, &c.

Next comes the account of official emoluments, in which the collector accounts for his fees, &c., and charges his payment for clerk-hire, stationery, office-rent, &c. This account in large ports is rendered monthly, and in small ones quarterly, and adjusted yearly. Separate accounts have also to be stated in many of the districts for excess of deposits refunded, debentures paid, and expenses of the revenue-cutter service. These are received monthly and stated quarterly. In some cases these are very large.

Monthly accounts are also received from nearly all the districts for steamboat fees and fines, penalties, and forfeitures, which are usually adjusted quarterly, and in some cases oftener.

The collectors of customs also act as disbursing agents for expenses of Marine Hospital Establishment and the Light-House Establishment, accounts for which are received monthly and quarterly and stated quarterly.

There are also many special accounts, such as payments for the salaries of janitors, and the distribution of fines and penalties. Also the cases for the refunded duties exacted in excess, tonnage duty refunded, judgment satisfied, &c.

JUDICIARY.

This division is highly important, embracing the adjustment of all judiciary accounts.

First. Accounts of United States marshals for expenses of United States courts, and for their fees for service of process, &c., in all United States cases under the fee bill of February 26, 1853, and amendments thereto. The fee bill of 1853 is general in its application to all States and Territories, but the practice of the courts in the different jurisdictions is not uniform, and hence almost every marshal has his own construction of the fee bill in making charges in his account. To adjust these accounts the closest scrutiny and thorough acquaintance with the usages and decisions of the accounting officers, a familiar acquaintance with their interpretations of the fee bill, as also the practice in the several districts, is essentially necessary. The business in the United States courts has more than doubled since the passage of the internal revenue law, the civil rights bill, and the enforcement act, and as a consequence the accounts of all officers connected with the Federal courts have assumed largely increased proportions in comparison with what they were prior to the rebellion.

Second. Accounts of district attorneys for attendance upon United States courts, and upon commissioners' examinations, for their travel and fees in all United States cases.

Third. Accounts of clerks of United States courts for their attendance, and for fees in all United States cases.

Fourth. Accounts of United States Commissioners for fees, &c.

In the examination and adjustment of all these accounts, it is necessary not only to hold the fee bill in memory, but also to be acquainted with all of the many decisions of the Attorneys General, and of the Secretary of the Interior, and to be able readily to apply the same to any charge that may be presented.

REDEMPTION AND INTEREST DIVISION.

The settlement of the accounts of the Treasurer of the United States, Assistant Treasurers, United States depositaries, and fiscal agents of the Treasury Department, for the payment of interest on the public debt and the redemption of Government obligations, funded or otherwise, is assigned to this division, and may be designated, in brief, as follows:

Registered bonds-Interest.-At the close of the present fiscal year, the amount outstanding of this class of securities, the interest of which is payable in coin, was $725,772,350, and in currency, being for bonds issued to the Pacific Railroad Companies, 864.618,832. These accounts, payments of which are made semi-annually upon schedules prepared by the Register of the Treasury, for fiscal agents, are closed and transmitted to this office for settlement within ninety days from the date of payment. In the examination of schedules, the stock being held principally by banking and other corporations, executors, administrators, and trustees of estates, and non-residents of the country, the interest of which is, in most cases, receipted by attorneys, requires careful scrutiny into the authority presented as vouchers for the receipt of dividends, and is often attended with considerable correspondence and consequent delay in the adjustment of these accounts. During the year there were seventy-six coin and twenty-six currency accounts settled, involving, in the aggregate, the sum of $48,063,987 79, to which may be included as part of the clerical labors of the division, but which does not enter into the statistics of this report, schedules examined, embracing

$14.487,140 35. The number of powers of attorney and testamentary evidence of the administration of estates, received as vouchers for the receipt of interest, and which have been approved, filed, and registered, and listed for the use of fiscal agents, was six thousand eight hundred and fifty-six.

Coupon bonds-Interest. Of this class of securities outstanding at the close of the fiscal year, the interest being payable in coin, and the coupons redeemable semi-annually, amounts to $1,162,361,400. The rendition of these accounts weekly by the principal depositaries, and monthly by others, and the fact that the several issues and loans have to be kept distinct for entry upon the Register's books, with the amount of interest chargeable to each loan, imposes much additional labor upon the office, the result of which, however, is of material advantage to the Department in keeping the business of its redemptions properly posted for inspection and information. The number of this class of accounts stated was one hundred and fifty-one, amounting to $77,353,964 69, and containing four million nine hundred and eleven thousand five hundred and sixty-eight vouchers counted and canceled.

Nary pension fund.-The amount of this fund upon which the annual interest of three per cent. is paid, amounts to $14,000,000.

There have been two accounts stated during the year, amounting to $400,000.

Redemption of United States stock.-The amount of certificates of the loans of 1847, 1848, 1860, Texan indemnity, and the loans of 1862, 1864, and 1865, redeemed and canceled, of which accounts have been stated, amounts, including premium and interest, to $242,253,981 01. Accounts stated, forty-five; vouchers examined, one hundred and one thousand two hundred and seventy-eight.

Floating debt.-Currency obligations, consisting of Treasury notes of various issues, certificates of indebtedness, certificates of temporary loan and interest thereon, amount to $14,657,331 89, embraced in one hundred and thirty-seven accounts, and containing twenty-two thousand six hundred and twenty vouchers.

United States obligations destroyed-consisting of old demand notes, legal-tender notes, fractional and postal currency, and gold certificatesamount to $219,379,898 18, and the number of vouchers examined, eight hundred and fifty-seven, embraced in two hundred and six accounts.

MINT ACCOUNTS AND OTHERS.

This division adjusts the accounts of the Mint of the United States, its branches, (four in number;) and assay office, New York; accounts of the governors and secretaries of the Territories; accounts for defense of suits in the Court of Claims; accounts in relation to captured and abandoned property; and salary accounts of the civil list.

The accounts of the mints and assay office are designated as bullion, ordinary, and medal accounts, and are adjusted quarterly.

The bullion accounts are voluminous, and the examination of the various accounts tedious. The abstracts of deposits, in connection with the warrants of the director or superintendent for payment, are first examined and checked, then the various accounts of the treasurer, melter and refiner, and coiner, under the following heads: "Deposit account," "gold bullion," "silver bullion," "cent bullion," "cent deposit account," "gold coinage," "silver coinage," "cent coinage," "melter and retiner's gold," "melter and refiner's silver," "melter and refiner's cent bullion," "coiner's gold," "coiner's silver," "coiner's five-cent account,"

"coiner's three-cent account," "coiner's bronze or one and two-cent account," "unpaid depositors," "gold coins for assay," "silver coins for assay," "unparted bar account," "silver profit and loss," "cent profit and loss," "bullion deposit profit and loss," "profit and loss," "bullion fund," "balances," and, finally, all of the above are blended in the summary statement. During the last fiscal year there were twenty-one of these accounts adjusted.

The ordinary accounts are for the incidental and contingent expenses, wages of workmen, and salaries of officers and clerks. The medal accounts are for medals manufactured for various institutions throughout the country. The accounts of the governors and secretaries of the Territories are for the contingent expenses of the executive offices, and for compensation and mileage of members, and incidental expenses of the legislative assemblies.

The accounts in relation to captured and abandoned property: These accounts are for moneys received from and disbursements for and on account of captured and abandoned property. This branch of business is drawing to a close, only three accounts received and stated during the year. The accounts for defense of suits in the Court of Claims are for expenses incurred in the defense of suits in relation to captured and abandoned property.

Salary accounts.-These are salary certificates for salaries of the VicePresident of the United States, judges of the Supreme Court, United States district judges, United States attorneys and marshals, governors and secretaries of the Territories, commissioners of claims and employés, and the officers and clerks of the United States steamboat inspection service. Some of the above are stated monthly, and others quarterly. The whole number of accounts adjusted by this division during the year was 1,676.

WAREHOUSE AND BOND ACCOUNTS.

The act of March 28, 1854, gives to importers the privilege of storing imported goods in public or private bonded warehouses, under the supervision of customs officers, without payment of duties, for a period not exceeding three years. During this period these goods may be withdrawn at the option of the importer for consumption, on payment of duties, for transportation to other districts and ports, or for exportation out of the country.

Under the title of warehouse and bond accounts, collectors of customs are required to render accounts of all goods so stored in their respective districts, upon which the duties remain due and unpaid, with the same particularity of detail as they account for duties on goods entered for consumption.

These accounts comprise statements and vouchers, not only of all goods entered at any port, and actually placed in bonded warehouses, but also of all goods entered at such port for immediate transportation to other ports in the country, or for immediate exportation to foreign countries; such goods being considered as constructively warehoused. In these accounts are abstracts of all goods withdrawn from warehouse for consumption, transportation to other ports, or exportation to foreign countries. They contain also statements of salt withdrawn from warehouse pursuant to the provisions of the fourth section act July 28, 1866, to be taken on board vessels licensed for the fisheries, under bond, to be used in curing fish. Separate accounts are rendered of all transportation, exportation, and salt bonds taken to cover such with

drawals. Forfeited bonds delivered for prosecution are credited in these accounts to the collector, and charged to the various district attorneys. Rather more than half of the collection districts have transactions and render accounts. The rest are required to send monthly certified statements that there have been no transactions under either of these heads.

ACCOUNTS OF THE TREASURER OF THE UNITED STATES.

The magnitude of the statement will convey some idea of the labor performed in the adjustment of the accounts. The accounts of the Treasurer of the United States for the general receipts and expenditures of the Government are made up and rendered quarterly. The account current (a volume of some three hundred pages) has to be carefully compared with a certified account received from the Register, of all warrants drawn on him or in his favor during the quarter, the amount remaining unpaid and outstanding of previous quarters, and the amount of such warrants for which he claims credit as being paid, the amount of balances in the various depositories, &c. All warrants drawn on the Treasurer are paid by drafts, and he cannot receive credit for the payment of a single warrant, unless it is accompanied by its appropriate draft, properly indorsed by the payee. The examination and comparison of these drafts are intricate and laborious.

The internal revenue warrants at this time fully equal one-half of the yearly issue of warrants prior to the rebellion, many of which require the critical examination of from one to over six hundred drafts.

During the fiscal year ending June 30, 1871, six accounts of the Treasurer of the United States have been adjusted, requiring the careful examination of over 80,000 warrants and drafts; the amounts embraced in the settlement of these accounts are, for actual receipts, $1,094,073,856 29; and, for expenditures, $1,080,828,090 44.

The mileage and compensation of members of the House of Representatives are paid by the Treasurer on certificates of the Speaker of the House, which are the Treasurer's vouchers, and upon which he receives credit in the adjustment of his account as agent. This account has to be carefully compared with the journal of the Sergeant-at-Arms, who keeps the individual accounts of the members, &c.

The accounts of the Secretary of the Senate as agent for paying the compensation and mileage of Senators, and the contingent expenses of the Senate, are very intricate, owing to the irregular sessions of that body. The amount involved in the accounts adjusted during the fiscal year is $657,799 39.

SALARY ACCOUNTS.

Under this head is embraced the adjustment of the accounts (with two or three exceptions) of disbursing officers for payment of salaries to all persons in the Departments at Washington who receive a regular compensation, with some accounts also for additional clerk hire. These accounts include the pay-rolls of the Treasury, State, War, Navy, Interior, Justice, and Post Office Departments; also the accounts of the Superintendent of Weights and Measures, Clerk of the House of Representatives, Librarian of Congress, Congressional Printer, private secretaries of the President of the United States, salaries, &c., of Metropolitan police, and all the accounts of United States Coast Survey. Under this division of the work of the office is also embraced the settlement of the accounts for salaries in their offices of all United States Assistant Treasurers and United States depositaries.