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TABLE NO. I.-List of double claims.

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Name of vessel. Amount.

Remarks.

$23, 350

1,000 2, 150

It is admitted that this sum should have been deducted for insurance received; it has, however, not been deducted.

Sum which Osgood & Co. admit that they received, but which they have not placed on the credit side of their account.

Sum equivalent to $1,565 in gold, which Mr. Rollins admits that he received, but which he does not place on the credit side of the account.

That is to say, twice $24,710, which sum it is admitted ought to be de-
ducted, but which has been added.

Claim actually advanced twice by the same owners.
Double claim explained on page - of our first report.

Rufus, Greene & Co. refuse to place the sums received for insurance
on the credit side of the account.

The owners acknowledge that they received this sum, but it is not placed on the credit side of their account.

The owners claim the full value, without making allowance for the sums received for insurance, and the insurance companies claim it at the same time.

13, 550 The owners claim the full value, without making allowance for the sums received for insurance, and the insurance companies claim it at the same time.

The owners and insurance companies openly claim the sums at the same time.

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49, 420

54, 500 50,000 37,000

16,000

8,000

34, 200
24, 200

19, 875
9, 750

50, 000

24,000

31, 875

69, 500

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27, 050

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31, 250

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54, 500

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89,346

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25, 734

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The necessity of deducting this sum is admitted, but it is not deducted.

Double claim, as above.

The sum of $44,673 has been added here, instead of being deducted.
Double claim, as above.

TABLE NO. II.-Claims for gross freights and expected profits in the case of the Alabama.

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TABLE NO. II.-Claims for gross receipts and expected profits, &c.-Continued.

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Much more than the total claim prepared in relation to the Alabama.

The claims for expected profits amount, for the thirteen whalers, to $980,975, or to more than oneeighth of the entire claim prepared in relation to the Alabama.

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TABLE No. III.—Claims relative to whaling vessels destroyed by the Alabama.*

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*The first column on the left shows the page of the revised statement where the claim is found. The second shows the name of the vessel to which the claim refers The third shows the tonnage of the vessel. The fourth shows how many days the vessel had been on its voyage. The fifth shows what is claimed for the vessel, its outfit and provisioning, including insurance. The sixth shows the claim for probable gross profits, including the insurance on the same. The seventh shows the claim for profits earned, including insurance on the same. The eighth shows the claim for personal effects presented by the captain or first mate. The ninth shows the amount claimed for wages and certain damages and losses which are not losses of property, together with the claims presented in some few cases for the loss of travelers' effects. The last shows the total amount of the claim presented for each vessel. In cases in which it is evident that double claims have been advanced, it has been so stated, and that which is called net claims, at the end of the table, is the difference between the gross claims and the double claims.

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TABLE NO. IV.-Claims relative to merchant-vessels destroyed by the Alabama.*

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