Salomon and Robert Morris and others, for and during the period of our revolutionary struggle, when it is shown that Haym Salomon dvancel, for the pu blic good, his money in the liberal manner stated, as the same is exhibited in the sworn statement of the present cashier of the Bank of North America, through which institution most of these transactions were had; and after such examination your committee are constrained to say that a most convincing corroboration is maintained of the whole merits of the claim.

This statement or exhibit of the financial credit and dealings of Haym Salomon with that bank was first adduced by the request of the committee of Congress in 1846, when a report was agreed upon granting the desired relief, but too late for presentation at that session of Congress, the manuscript of which is now before your committee. In 1848 the same committee called for the re-exhibition of the same matter of fact, which was carefully complied with and sworn to by the same officer of the bank, which is in the words and figures following, viz:

BANK OF NORTH AMERICA, September 21, 1848.

The account of Haym Salomon with the Bank of North America appears to have been as early as the beginning of its operations, from January, 1782, and only to January, 1784, occupies fifteen entire pages of the ledger. The first forty other entire accounts, beginning also from first of the ledger, occupy, in all, but fifteen pages. The same appears the proportion of the amount of his account when compared with the others.

The following are the balances, as appears in the bank book of Haym Salomon, for those periods, as they are in the same handwriting as the ledger of the bank:

Respecting the examination of the deposition of the amount charged in the undermentioned checks or drafts to the account of Haym Salomon, paid to Robert Morris and to superintendent of finance:

August 1, 1782, to Robert Morris, $20,000; August 9, 1782, to ditto, $10,000; August 27, 1783, $20,000; October 8, 1783, $6,000; October 13, 1783, $6,000; October 17, 1783, $6,000; October 27, 1783, $3,000; October 30, 1783, $5,000.

The above, with thirty-three other orders, amounting to upwards of one hundred thousand dollars, exclusive of the above, of various dates and amounts, appear all charged as having been paid to Robert Morris, in the daybook and ledger of the bank.

The account of Robert Morris himself begins July 17, 1782, and ends May 6, 1783, being about the same period of time as Haym Salo

mon's account, as examined. The credit side consists principally of two discounts-$22,625 20. The only cash deposited by him was $9,822 06, which appears to have been received from Haym Salomon, as Haym Salomon's account is that day charged with the exact amount stated as paid to Robert Morris.

I have examined the charges in the account of the ledger of the bank against Haym Salomon, of various dates, as received by the following persons: Jefferson, Wilson, Ross, Morris, Harrison, Pendleton, Madison, Randolph, Jones, who are said, in history, to have been members of the Congress of the Declaration, or of the subsequent session of the revolutionary legislature, and found them to agree as to dates and amounts, as well as the sums and dates of those charged to Haym Salomon, as paid to General St. Clair, General Mifflin, and Baron Steuben, with the charges of the same in the bank books.

Respecting the disposition of the funds charged to Haym Salomon, at the bank, as made payable to the persons undernamed, who, according to the journals of the revolutionary Congress, examined, as per certificate of librarian of the House of Representatives of the United States, August eighteen, eighteen hundred and forty-eight, and according to an exemplification, marked F, from files in the Department of State, signed James Buchanan, Secretary of State, with the seal of that department, papers of old Congress, number 137, page 193, were agents, consuls, chargé d'affaires, and ministers of Louis XVI of France and Charles III of Spain, our allies of the revolution, I found by an examination of the payments to Roquebrun, said to have been the treasurer of Rochambaud's army, August 2, 1782, August 15, and August 18, 1782, amounting to $61,404 38, which several amounts are credited on the same days in the account, as received by Roquebrun from Haym Salomon.

Sieur De La Forrest, (spelled in the ledger Forer,) consul general of France in the revolution, is credited with twenty drafts, amounting to $31,434 39, charged in the bank book and ledger to Haym Salomon. John Holker, consul of King Louis; the amount as payable to him is also charged to Haym Salomon's account.

Sieur Barbe Marbois, chargé d'affaires of the King; the checks charged, as far as examined, as for amounts received at the bank from Haym Salomon, by him, were credited on the bank ledger as received by Marbois from Haym Salomon.

Chevalier De La Luzerne, the French ambassador of King Louis XVI, so friendly to this country in the revolution. All the checks charged, or so many as were examined, stated as payable to La Luzerne, were also charged on the ledger of the bank to Haym Salomon, as paid the chevalier; and the only cash deposits of the latter agree precisely with the amount named on the check payable to him.

Don Francisco Rendon, the secret minister of Charles III, of Spain, in the revolution; the amount and date of the check charged, as payable to him, agree precisely with the ledger of the bank, as charged to Haym Salomon.

J. HOCKLEY,

Cashier of the Bank of North America

Rep. No. 353-2

Witness sworn September 21, 1848, before Chauncy Bulkley, exofficio justice of the peace; certified according to act of Congress before the prothonotary of the Supreme Court, on September 24, 1848.

The foregoing significant facts with others were adduced before the committee of Congress in 1848, and upon which House Report, No. 504, of the 1st session of the 29th Congress, was predicated, but as usual too late to secure the action of Congress, as had been the case in 1846.

When the 30th Congress convened, the petitioner again urged his claim for proper adjustment. At that time it was thought possible some adjustment of this claim might have taken place at the Treasury Department, with the widow or children of Haym Salomon, or with the administrators, or some one else on their account. To be fully satisfied on this point, the Committee on Revolutionary Claims, addressed special inquiries to the First Auditor of the Treasury, on the subject in the following letter:

TO THOS. L. SMITH, Esq., First Auditor of the Treasury Department of United States:

SIR: Please be good enough to answer simply yea or nay, to the following questions, arising out of the case of Mr. H. M. Salomon, now before the Committee on Revolutionary Claims, of which I am chairman.

C. SAWTELLE, Chairman.

First question.-Can you find that any of the annexed described paper was funded (after the present government was established) by Rachel Salomon, relict of Haym Salomon, or by either of the children of Haym Salomon, viz: Ezekiel Salomon, Sarah Salomon, Deborah Salomon, or Haym M. Salomon?

Second question.-Can you find whether any of said revolutionary paper was ever funded or paid to Thomas Fitzsimmon, M. Clarkson, J. Carson, or E. Levy, administrators of Haym Salomon?

Third question-Can you find that said Rachel Salomon, relict, or any of the children of Haym Salomon, ever funded any kind of revolutionary paper at all, or any number or amount, after the new government was established in 1789?

Fourth question.-Can you find that the above revolutionary paper, left by Haym Salomon, was ever funded or paid to any person or persons at all after the adoption of the present Constitution?

To this letter the First Auditor, after making a thorough examination of the archives of his department, responded as follows:

TREASURY DEpartment,

First Auditor's Office, March 25, 1850. . SIR: I am in receipt of your letter without date, proposing the four following questions, requesting me to answer simply yea or nay. (The questions are here inserted as in the original.)

In reply, I have the honor to state that, after a careful search through more than ten thousand pages of records of funded certificates of revolutionary debt, being the entire series of said records, page by

page, (for they do not appear to have made indexes previous to the present century,) I have to give a negative answer to each and all of your inquiries, which I accordingly hereby do.

Your letter and the accompanying verified schedule of certificates are herewith returned.

Very respectfully, your obedient servant,

Hon. C. SAWTELLE, House Representatives.

T. L. SMITH, Auditor.

Your committee, in order to leave no doubt existing as to any possible liquidation of this claim, in behalf of Haym Salomon or his heirs, at any period after its creation, have, in addition to the proof from the court of probate in Philadelphia, and the records of funded revolutionary indebtedness, as verified by the foregoing facts and vouchers, had before them the accounts of Robert Morris, the honorable superintendent of finance in the revolution, as rendered at the Treasury Department, wherein, after summing up all moneys paid by him in his official capacity for the department, he was still something in arrears after a careful examination, we do not find Haym Salomon charged with a dollar as having been paid to him in any way whatever; nor does there anything appear to lessen the effects of the conclusions that your committee, in common with their predecessors, have arrived at. And as a last resort, a like examination has been made in the sworn statement of the personal accounts of Robert Morris, made while that venerable patriot was confined in prison for debt, about the year 1805, as exhibited in a printed schedule procured by your committee, but nothing whatever is found therein as having been paid or charged to Haym Salomon.

Your committee in view of all these facts, can come to no other conclusion than that the memorialist is eminently and undoubtedly entitled to relief. The only question remaining to be considered, is the manner in which it shall be allowed.

The amount of public securities held by Haym Salomon, at the time of his death was $353,729 43. The moneys advanced by him to Robert Morris, as superintendent of finance, and to Robert Morris individually, amounts to the sum of $300,000, besides the sums advanced to Don Francis Rendon, the secret ambassador of Spain, and to James Madison, Joseph Jones, James Wilson, Theopholis Bland, General Mifflin, Thomas Jefferson, Baron Steuben, and others in the revolutionary service, to an indefinite amount, the payment of which there is nothing to show. unless it is supposed these moneys are accounted for to some extent by the amount of the public securities held by Haym Salomon at the time of his death; but this hypothesis is greatly weakened, if not wholly destroyed by the fact that the original evidences of indebtedness still remain in the hands of the children of Haym Salomon, which precludes the idea of a cancelment.

But there is an another important item of charge in the public securities held by Haym Salomon, which your committee cannot overlook in estimating the full amount which might be claimed as justly due the heirs of Haym Salomon: in the sworn inventory before the committee, it is shown there was $199,000 of "continental liqui

dated dollars." This item is explained to your committee by Michael Nourse, esq., so long the competent and faithful acting register of the treasury, who says in his statement before your committee, "that these 'continental liquidated dollars' would properly mean specie dollars at par value, and should, unless some special exception be shown, bear interest." And further states that after a "careful examination he has been able to see nothing creating such exception.' This one item then, considered in this light, would make double the sum now claimed and reported in favor of the claimant.

Your committee, therefore, fully conceding the justice of the claim of Haym M. Salomon, report that his heirs, or legal representatives, are justly entitled to the amount of the indebtedness, or evidences of indebtedness against the United States, found in his possession at the time of his decease, and interest upon a small part of such indebtedness, amounting to thirty-six thousand one hundred and fourteen dollars, (being certificates of the treasury and commissioners' certificates,) and which ought to bear interest from the date of the first application for payment, which appears to be December 29, 1845, until the time of payment, and report the accompanying bill for that purpose.