being conducted, and when it is necessary to have the books of the port examined, and its business investigated. The statement exhibits the movements of merchandise, during each month of the year.

The revision of the revenue laws, prepared by the department, under a resolution of the Senate, and sent to that body, at the first session of the thirty-third Congress, and referred to, in my last report, still remains for the action of Congress. The revenue laws consist of various acts of Congress, commencing with the organization of the government, with so many amending, repealing and conflicting provisions, that it is exceedingly difficult to ascertain what is, and what is not, in force-consequently, what is the law upon any particular point. The department, in making this revision, conformed to existing laws, with such modifications and new provisions, as were deemed proper to make the law conform to the present condition of things, and the wants of the service. This revision has been again considered by the department, and sundry amendments and additions recommended, which had the sanction of the Committee on Commerce in the House of Representatives, at its late session, and, with the revision, now remain for the consideration of Congress. It was hoped Congress would have passed upon this revision, at its late session, and that the department could have conformed the revision of the circulars, then being made, to the revised act. The enforcement of the revenue laws, as now existing, called for a revision and modification of the circular instructions of the department, upon the subject. The collection and revision of the circulars, as one code, is now nearly complete, and will soon be put in force. If Congress should pass the revision of the revenue laws, the instructions can readily be made to conform to the revision they may adopt. It is believed that the enactment of the revision, would result in great advantages to the revenue, and great convenience, to those engaged in commerce and navigation, and place the revenue laws before the people, so as to be easily understood by those, whose duty it is to carry them into effect, and by those whose interest and rights, are involved in their enforcement. There are no penalties or forfeitures, on importers and freighters, in the revision that are not, now, in the existing laws, and none which are not believed necessary and proper, for the due collecting the revenue. The revenue laws require revision on many accounts, but upon none more than upon the subject of invoices, entries, appraisements, compensation to officials, and in relation to enrolling and licensing vessels for the coasting trade. There are suits against collectors involving questions upon all these subjects. The conflicting decisions of the department and the circuit courts, in most of these cases, cannot be reviewed in the Supreme Court, owing to the amount involved.

The report of Captain A. H. Bowman, No. 90, who is in charge of the construction and repair of buildings, confided to the Treasury Department, exhibits, in detail, the operations of the department, since the date of my last report. The plans and specifications for these buildings and repairs are prepared in the department. The work is contracted for, and let to the lowest bidder, except in a few instances where it is done by days' work, as stated in the report. When a con

tract is made, a competent person is appointed to superintend the construction, and to be present and see that the materials and work are such, as the contract calls for. An account of work done and materials furnished is made at the close of each month, and returned to the department, and payments made according to contract; and when necessary, the works are visited by Captain Bowman, or an agent of the department. The buildings are all constructed fire-proof, and of the most durable materials. The regulations for these buildings accompanied my first report, with directions for keeping and rendering the accounts. The report is accompanied by a list of all custom-houses purchased, all constructed by the United States, and those in the course of construction; also, with a similar list of the marine hospitals; also court-houses and post offices in charge of the department, For further information upon the subject of custom-houses, reference is made to the letter of the department, No. under date of the

3d day of July, 1854, published with this report. Statement No. 91, made out from the hospital returns, exhibits the number of sick sailors, who have had the benefit of the hospital fund, and the expense, at each place. The economical administration of the hospitals, to the proper relief of the sailors, who contribute to the fund, is one of much interest, and has given the department considerable anxiety, because of the tendency, to improper and wasteful expenditure. It has been considered necessary, to give new instructions, as to the collection and proper accounting for the hospital fund; the provisions, medicines, and other supplies; the employment of stewards, nurses, and other servants; and the government and supervision of the hospitals. These instructions have been published, and are now being enforced. They will be found in the revised code of circular instructions, heretofore mentioned. The furnishing sick sailors relief, under the contract system, as mentioned in my last report, is now in force at New York, Philadelphia, Baltimore and other places, as will be seen in the table of sick sailors in hospital, and affords the same necessary comfortable relief to sick sailors that is furnished in the government hospitals, and at less cost. It is believed, that the contract system could be beneficially extended, to many places where the government has hospitals, by allowing the use of the hospital and grounds, and a certain per diem for the sick; and that under the contract system, sick sailors can be just as well, if not better, provided and cared for, than they can be in the hospitals, under charge of persons appointed by the department, and it is suggested, that authority be given to make such contracts.

Report No. 92, with the accompanying documents, gives the operations of the Light-house Board, since the date of my last report, with the condition of the works under their charge. The duties of the board have been performed with commendable vigilance and ability. The great facilities afforded to our commerce, by the operations of this board, impart interest to the subject, and recommend it to the continued favor of Congress.

The Coast Survey continues to engage the constant and vigilant attention of the Superintendent in charge, and it is believed, the money appropriated is beneficially and economically applied, to the early ac

complishment of the survey. The fullest and most reliable information, as to our extensive coasts and numerous harbors, cannot be obtained, without such a survey. It is believed, the importance of the survey to national defence, and to commerce, and the publication of all the ascertained facts, will continue, as heretofore, to recommend the survey to the favor of Congress, until it shall be fully accomplished. The report of the Superintendent will, as usual, be made to Congress during the session.

The report of the Supervising Inspectors, No. 93, also accompanies this report, and gives the operations of the law, under which they are appointed, for the past year. I consider the law requires revision, in the particulars set out in my last report.

It is also recommended, there should be an amendment of the law, in relation to payments at the treasury, for the reasons stated in my letter and accompanying papers upon that subject, to the Finance Committee of the Senate, under date of the 28th of April, 1856, which accompanies this report. Attention is also called, to the recommendations of my letter, to the chairman of the Committee on Retrenchment of the Senate, under date of the 17th of April, 1856.

It will be seen from examination of statement No. 6, of the State bonds, held in trust for the Indians and for the Smithsonian Institution, that in some cases, the States have made no provision for the payment of interest, and may not provide for the payment of principal. The United States having made the investments for the Smithsonian Institution, have to provide for the payment of interest, and will have to provide for the payment of principal, if ever that becomes payable. The action of the United States, in carrying out the special powers vested in it, might be kept distinct from the action of the State governments, and without the relation of debtor and creditor, and the irritation growing out of that relation and defaults. It is suggested that good policy requires that course, and that the United States should dispose of the State bonds, now held in trust, and realize the loss, assume these debts, and by a general law provide, when moneys have or shall become payable on time, under Indian treaties, with or without interest, that the treaty obligations shall have the same force as United States stocks on time, or interestpaying stock, and interest and principal payable, as it matures, without other investment. It will also be seen by reference to statement No. 7, that the United States hold stocks in corporations, in some of the States. It is submitted, that it is not well, for the United States to remain a stockholder, in these institutions, and exercise a control, or influence, in the management and direction of their affairs, and that authority should be given, to dispose of these stocks, at the market value, or otherwise dispose of the United States share, in these corporations. These recommendations are made, because it is believed, for reasons that readily suggest themselves, the United States ought not to be, in the relation of creditor to any of the States, nor that of stockholder, in any of the corporations, created by a State.

The Louisville and Portland canal, now the sole property of the United States, has been under the direction of the Treasury Department, the past two years. The tolls, by direction of the department,

were reduced one-half, and the receipts, for the past two years, have been expended in the repair of the locks and enlargement of the canal, improvement of the bridges, &c. The report of the operations will be laid before Congress, as soon as received. All which is respectfully submitted.

Hon. JESSE D. BRIGHT,

JAMES GUTHRIE,

Secretary of the Treasury.

President pro tem of the Senate U. S.