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I have therefore the honor to enclose you an estimate for this sum, 'to be submitted to Congress, in order that, in case they should determine to direct the completion of these surveys, they may have the proper information on which to base the appropriation.

Very respectfully, your obedient servant,

Hon. W. L. HODGE,

Acting Secretary of the Treasury.

C. M. CONRAD,

Secretary of War.

3. One physician, also geologist and naturalist..

Estimate of the probable expense of completing the survey of a route from the eastern border of Texas to El Paso, as authorized by act of March 3, 1849, appropriating $50,000 for surveys of routes from the Valley of the Mississippi to the Pacific ocean.

Transportation of military escort..
Transportation of surveying party.
1. One chief civil engineer, at $6 per day.

2. Two assistants, at $1 per day.

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4. One sketcher and draughtsman

1,200 00

Twenty hired men, at $1 per day, for ten months

1,200 00

Washington..

Transportation of 1, 2, 3, 4, to place of beginning, and from El Paso to

6,000 00

Provisions for surveying party.

1,623 00

3,640 00

Medicine chest..

50 00

Arsenic and materials for preservation of skins and specimens.

50 00

Drying books for botanical specimens ....

20 00

$150 per day for captain commanding escort, in lieu of transportation, fuel and quarters, while in command in the field....

557 00

$1 per day, for same purpose, for each lieutenant (two) of the company.

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1st Session.

No. 118.

CLAIM AGAINST BRANCH MINT-NEW ORLEANS.

LETTER

FROM

THE SECRETARY OF THE TREASURY,

TRANSMITTING

Letters in reference to an account against the Branch Mint at New Orleans.

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Referred to the Committee of Ways and Means, and ordered to be printed.

TREASURY DEPARTMENT,

June 2, 1852.

SIR: I have the honor to transmit herewith, copies of letters dated the 1st and 20th August, 1851, respecting a claim preferred against the United States for the proportionate part of the expenses ($1,265 40) incurred in repairing a portion of the streets around the mint at New Orleans.

This department has heretofore declined acting in the premises;-the claim, however, having been again presented, and like claims elsewhere having been paid, I deem it proper to submit the question for such action. and appropriation as may be thought equitable and just.

HON. LINN BOYD,

Very respectfully, your obedient servant,

THO. CORWIN, Secretary of the Treasury.

Speaker of the House of Representatives.

BRANCH MINT OF THE UNITED STATES,
NEW ORLEANS, August 1, 1851.

SIR: A bill has been presented for payment amounting to twelve hundred and sixty-five dollars and forty cents, being the proportion due by this mint for square block paving from Esplanade to Barracks street. There being no precedent for the payment of such a demand, I deem it proper to refer the subject to you.

Very respectfully, your obedient servant,

Hon. THOMAS CORWIN,

Secretary of the Treasury, Washington.

WM. P. HORT, Acting Superintendent.

BRANCH MINT, NEW ORLEANS,
August 20, 1851.

SIR: In reply to a communication from the Treasury Department, dated 12th instant, relative to a claim on this branch mint for $1,260 40, I beg leave to state, that by order of the Council of the First Municipality, the surveyor has commenced paving the front levee street with square blocks of granite. It will be of no benefit whatever to the mint. I would further observe that Judge Grier, of Pennsylvania, has lately decided that no property of the United States is subject to taxation. The land on which the mint stands must be considered as property of the United States so long as the building is used as a mint.

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1st Session.

No. 119.

FRAUDS UPON THE REVENUE.

LETTER

FROM THЕ

SECRETARY OF THE TREASURY,

CALLING ATTENTION

To a recent decision of the United States Circuit Court of New York in reference to certain importations, &c.

JULY 7, 1852.

Referred to the Committee of Ways and Means, and ordered to be printed.

TREASURY DEPARTMENT,

July 5, 1852.

SIR: The United States Circuit Court of New York, Judges Nelson and Botts presiding, has, in the case of Thomson vs. Maxwell, Collector of New York, decided within a few days that where the manufacturers of any article of merchandise shipped by them for their own account to the United States and invoiced by them below the market value as provided for in the act of 3d March, 1851, they are not liable to the additional penal duty of twenty per cent., even though they were thus undervalued ten per cent., which would carry the penal duty if the articles had been purchased by other parties and undervalued to that extent. In the above, as well as in two other similar cases, the court has directed the return of said penal duty, and only allows the regular duty upon the increased value placed upon the goods by the appraisers.

The department deems it a duty to bring this subject to the immediate attention of Congress, as it thinks it important that if such is the correct interpretation of the law as it now stands, that a prompt corrective should be applied, as it appears neither just nor equitable that foreign manufacturers should escape the penalty, when detected in an attempted fraud upon the revenue, which is exacted from other foreigners and from our own citizens who may be the purchasers and not the manufacturers of imported merchandise.

I have the honor to be, very respectfully, your obedient servant,

Hon. LINN BOYD,

WM. L. HODGE, Acting Secretary of the Treasury.

Speaker of the House of Representatives.

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