BANCROFT LIBRARY

o

THE LIBRARY

OF

THE UNIVERSITY OF CALIFORNIA

<f

53D CONGRESS, ) HOUSE OF REPRESENTATIVES. ( REPORT

3d Session. $ (No. 1957.

WAR CLAIMS OF CERTAIN STATES AGAINST THE UNITED

STATES..

FEBRUARY 28, 1895. — Committed to the Committee of the Whole House on the state of the Union and ordered to be printed.

Mr. HEKMANN, from the Committee on War Claims, submitted the fol lowing

FAVORABLE REPORT:

[To accompany H. R. 8882.]

The Committee on War Claims, to whom was referred the bill (H. R. 8822) "for the relief of the States of New York, New Jersey, New Hampshire, Pennsylvania, Delaware, Rhode Island, Maine, Massachu setts, Maryland, Michigan, Minnesota, Missouri, Vermont, Virginia, West Virginia, Connecticut, Colorado, California, Illinois, Indiana, Iowa, South Carolina, Kentucky, Kansas, Nebraska, Nevada, Florida, Ohio, Oregon, Washington, Wisconsin, and the cities of New York and Baltimore, and for other purposes," have carefully examined the same and report as follows:

This bill clearly recites its objects by specifically naming the claims against the United States on account of "the costs, charges, and expenses incurred in aiding to maintain the common defense," which the Secretary of the Treasury is authorized to examine and adjust or to reexamineand readjust and report to Congress, or those which he is authorized to pay.

The first class of said claims are those which have not been heretofore paid, or adjusted or examined, and wherein an examination and adjust ment and report to Congress by the Secretary of the Jreasury is duly authorized, in order to show the amount of money found by him to have been actually expended or paid by, or due to, or the amount of the liabilities assumajf^y each of said claimants, respectively, and the circumstances under which the same arose.

The second class are those heretofore partially examined and adjusted, and directs the Secretary of the Treasury to reexainine and readjust the same upon the evidence now on file in the Departments, together with such additional or new evidence as may be furnished by the respective claimants, or procured by the Government of the United States, and directs the Secretary of the Treasury to report to Congress for its action thereon such amount as shall be so found due to each of said claimants respectively.

The third class are those which have already been examined, either by the War or by the Treasury Department, or by^ this committee, or by the proper committee in the Senate, and recomm'euded for payment, and which the Secretary of the Treasury is authorized and directed to pay.

To recite all the facts pertaining to the history of each of these sev-

Z CERTAIN WAR CLAIMS.

eral claims would involve too much minutiae and would swell this report into an unnecessarily voluminous document.

Your committee, therefore, attach hereto an appendix, and make the same a part hereof, wherein is recited much of the history of each of these claims, or reference made to the numbers of the executive or mis cellaneous documents, or reports of Congressional committees, or other official data, which either recite or refer to the facts and to the history of each of said claims, and the time when, place where, and manner and circumstances under which the same arose.

Your committee, therefore, report for said bill the accompanying substitute and recommend that it do pass.

APPENDIX.

TREASURY DEPARTMENT, June 21, 1894.

SIR : In reply to your request of the 29th ultimo for a statement of the war claims of the several States, I have the honor to transmit herewith copy of a report of the Third Auditor, of the 19th instant, together with a detailed statement of the claims of the several States against the United .States for the cost, charges, and expenses in aiding to maintain the "common defense" from 1861 to 1865, filed under the act of Congress of July 27, 1861 (12Stat., p. 276), and acts supplemental thereto, or amend atory thereof.

Respectfully, yours,

S. WIKE, Acting Secretary. Hon. BINGER HERMANN, House of Representatives.

TREASURY DEPARTMENT, OFFICE OF THE THIRD AUDITOR,

Washington, D. C., June 19, 1894.

SIR: In reply to the coramuuication of Hon. Binger Hermann, House of Repre sentatives, of the 29th ultimo, referred by you to me on the 1st instant for report, I have the honor to inclose a detailed statement of the claims of the several States against the United States for the cost, charges, and expenses in aiding to maintain the "common defense" — war of the rebellion, 1861-1865 — filed under the act of Congress of July 27, 1861 (12 Stat., 276) and acts supplemental thereto or amenda tory thereof.

The amount disallowed in each case, except claims for refund of interest, is sub ject to reopening and revision on presentation of new and material evidence, and then only the item or items to which such evidence applies.

Oregon, Nevada, and several other States have presented claims, some of which embrace the rebellion period ; but they were filed under act of June 27, 1882 (22 Stat., Ill), for reimbursement of amounts in raising volunteer and militia forces in the suppression of Indian hostilities.

On September 21, 1887, the State of California filed a claim against the United States under the various acts of Congress for the relief of States, which was referred to the War Department for examination by a military board. That portion of the claim for expense in the suppression of Indian hostilities under act of June 27, 1882, amounting to $38,323.74, has been examined, adjusted, and finally closed. The bal ance of the claim is yet on the files of the War Department, and I have no knowl edge as to what portion is for organizing and maintaining home guards or militia, or what portion is for recruiting and paying volunteers for the service of the United States.

Respectfully, yours,

SAMUEL BLACKWELL, Auditor.

Hon. JOHN G. CARLISLE,

Secretary of the Treasury.

4 CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19,1894, to the Secretary of the Treasury, in relation to the claims of the several States against the. United States, for the costs, charges, and expenses in aiding to maintain the "common defense" — war of the Rebellion, 1801-1865— filed under the act of Congress of July L'7, 1861(12 Stats., ,176), and acts supplemental thereto, or amendatory thereof.

MAINE.

No. of claim.	Date when filed.	Amount of claim.	Amount allowed and disposed of.	Amount disallowed.
1 2 3 4 5 6	April 25, 1862	$1, 075, 274. 36 15, 795. 25 53 250 29	[ $917, 539. 68 103, 385. 39 6, 728. 96	$226, 780. 22 53, 866. 49
July 28 1862
July 22 1863
February 25, 1867	157,251.88 6, 728. 96 22. 709. 30
August 8 1868
June 19, 1882	22, TOO. 30
Total 4- - -
1,331,010.04	1, 027, 654. 03	303, 356. 01

XE\V HAMPSHIRE.

1 2 3 4 5 6 7 8 9	April 14 1862	$92, 046. 91 787, 436. 80 440, 228. 69 29, 975. 75 25. 877. 84 7, 269. 42 17, 823. 99 6, 832. 02 5, 099. 69	I $799, 443. 84 136, 024. 04 19, 685. 06 25, 577. 87 5, 594. 62 15,35:(.94 5, 609. 69 4, 003. 02	$80, 039. 87 a 304, 204. 65 10, 290. 69 299. 97 1, 674. 80 2, 470. 05 1. 222. 33 1, 096. 67
May 12 1862
August 19 1863
December 20 1865
January 23 1866 .
May 10 Io61
September 11 1868
January 22 1869
February 26 1873
Total
1, 412, 591. 11	1,011,292.08	401,299.03

VERMONT.

March 8, 1862

April 7,1862

April 16, 1864

May 17, 1867

....'.do

July 11, 1868

September 24, 1868

do

do

do

October 3. 1868

June 17,1871

February 29, 1872 .

Total .

$623, 831. 61 72, 028. 62 32, 402. 69 47,119.96

18, 788. 04 46, 169. 45 30, 077. 62

6, 672. 20

22. 750. 00

4, 065. 02

876. 56

19, 892. 04

61.45

924, 735. 26

$566, 614. 30

71,771.12

31,207.26

42, 432. 13

6 18, 788. 04

46, 169. 45

29, 166. 45

6, 382. 85

22, 428. 53

3, 755. 75

796. 69

18, 271. 08

61.45

857, 845. 10

$57, 217. 31

257. 50

1,195.43

4, 687. 83

911. 17

289. 35

321. 47

309. 27

79.87

1, 620. 96

66, 890. 16

MASSACHUSETTS.

1	March 1862	$1, 316, 344. 79	$1, 313, 378. 25	$2, 966. 54
2	July 2 1862	1, 848, 783. 06	1,845,472.35	3,310.71
3	September 22 1863	199. 982. 67	195,781. 05	4, 201. 62
4	November 28,' 1864	101, 492. 46	100, 726. 43	766. 03
5	May 1 1865 .	35. 163. 52	35, 163. 52
6	Sepltemper 23 1868	33, 498. 29	33, 482. 79	15.50
7	March 9 1869	216,464.17	212, 751. 72	3, 712. 45
g	January 10 1883 .	11, 754. 12	11,754.12
9 10	June 13, 1883 October 30 1884	437, 387. 39 141, 656. 56	270, 379. 25 85, 125. 54	c 167, 008. 14 56, 531. 02
	Total	4, 342, 527. 03	4, 104, 015. 02	238, 512. 01

a Bounty.

6 St. Albans raid, October 1864.

c Part coast defense.

CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19, 1894, etc. — Continued.

RHODE ISLAND.

No. of claim.	Date when filed. ^tfm. °f	Amount allowed and disposed of.	Amount disallowed.
1	March 4 1863 $594,271.26	$589 614 99	a $4, 656. 27
2	Mav 18 1867 . .. 155.252.02	154 878.95	373.07
3	December 9 1867 . 6,966.18	6, 896. 72	69.46
4	September 17 1868 6,122.53	6, 012. 53	110.00
	Total 762, 611. 99	757, 403. 19	5, 208. 80
	CONNECTICUT.
1	March 14,1862 $1,543,432.92	$1, 484, 163. 46	b $59, 369. 46
2	April 16, 1863 357,297.72	350, 707. 19	9, 590. 53
3	Mav 30. 1865 75,805.95	71, 701. 90	' 4, 104. 05
4	April 25,1866 22,216.91	22, 211. 57	5.34
5	April 3. 1871 40, 653. 19	18. 002. 21	12, 650. 98
6	April 10,1871 19,154.89	19, 135. 12	19.77
7	Muv 29.1871 67.442.92	24, 962. 50	42, 480. 42
8	June 15. 18il 129.151.44	129,128. 16	23.28
9	May8, 1872 14,975.94	14. 975. 94
10	April 30,1879 14,831.55	9. 399. 59	5, 431. 96
11	June 24, 1881 6, 071. 60	6, 071. BO
	Total 2, 291 , 135. 03	2, 160. 459. 24	130, 675. 79

NEW YORK.

1 2 3 4 5 6 7 8 9 10 11 12	Ma\22.1862	$2, 782, 688. 42 167, 791. 04 281, 845. 86 364. 107. 07 866, 413. 13 341, 580. 10 197. 537. 76 21, 956. 11 78, 101. 83 9,066.65 65, 624. 24 6, 324. 24	I $2. 777, 903. 18 267, 945. 25 313,054.83 513,411.43 115,461.50 40, 558. .<! 7, 460. 00 64, 729. 28 6, 655. 55 «*) w	e $172, 576. 28 13, 900. 61 51, 052. 24 353, 001. 70 226,118.60 156, 979. 45 14, 496. 11 13, 372. 55 2, 411. 10
Jnl'v31,1862
December 2. 1867 ...
Januarv 2, 1872
Sfpternber 2, 1872
December 3. 1873
June 30, 1874
July 23, 1879
June 13. 1883
Jnly2, 1890
December 28, 1891 . .
January 3, 1894
Total
5, 183, 036. 45	4, 107, 179. 33	1, 003, 908. 64

NEW JERSEY.

J	October 14, 1861	$175 634.08	$159 258 25	$16 375 83
2	Julv 17. 1862	311 855 37 j	310 166 88	1 688 49
3	July 29, 1862	31 978 96	31 975 96	3 00
4	July 29, 1865	33 129 33	33 1^9 33
5	September 5. 1865	•' 094.38 '	2 094 38
6		60° 002 43	600 419 63	1 582 80
	September 18. 1865	251 25	251 25
8	November 29, 1865	30 381.25 ',	30 256 25	125 00
9	November 1. 1S66	14 175 ->3	14 171 '^3	4 00
10	March 5. 1868	93, 944. 25	81.648 54	1° 295 71
11	November 20, 1868	21. 196 44	21. 193 89	2 55
12	June 9 1870 .	36 975 01	34 541 86	2 433 15
13	June 13. 1870	6,906.94	0 77li :u	134 60
14	Julv 15, 1870	1 479 7"	1 479 72
15	January 7. 1871	6 704 50	6 503 25	201 25
16	June 16, 1871	67,035 27 '	64 940 55	2 094 72
17	February 15 1887 ...	2 637 no	if)
	Total	1 438 381. 41	1 398 803 31	36 941 10

a $2.266.35 interest.

6 $41,363.83 interest.

el'he claim of .$131.188.02, interest, is pending in the Supreme Court of the United States on appeal from Court of Claims.

d Is additional claim for interest; no action.

eNo action.

/Claim No. 17 withdrawn by State February 17, 1887, and refiled May 4, 1891; no action; awaiting further evidence.

CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19, 1894, etc. — Continued.

PENNSYLVANIA.

Date when filed.

March 1,1862

June 11,1862

February 20, 1863 .

May 4. 1870

June 30, 1870

May 25, 1871

June 18,1874

June 29, 1874

June :iO, 1874

July 25, 1881

November 2(1, 1882.

April 21,1884

December 5, 1885. . February 2, 1887...

April 18', 1889

December 5,1892..

Total

Amount of claim.

$1, 182,

854,

81,

257,

762,

33,

30,

9,

100,

131,

75,

14.

4,

1.

14.

a 14,

997. 22 337. 20 084. 91 933. 18 127. 91 737. 77 168.86 819.30 780.49 239. 25 726. 10 018.14 921. 04 300.46

:::,(;. :;it 431.80

3, 568, 974. 82

Amount allowed and disposed of.

1,181,782.94

8'i4, 856. 92

78,532.60

216,301. 14

677. 659. 29

81,780,88

27, 657. 07

8,064.21

22, 113. 43

94, 569. 15

33, 766. :.S

4, 378. 30

3, 949. 53

1,001.3'.)

7. 546. 83

895. 65

3,224 855.71

Amount disallowed.

$1, 214. 28

19, 480. 28

2, 552. 31

41,632.04

84, 468. 62

1.957.09

2, 506. 59

1,785.09

78, 667. 06

36, 670. 10

41,959.52

9, 639. 84

971. 51

299. 07

6, 809. 56

13, 536. 15

344, 119. 11

DELAWARE.

July 27, 1W4 $3,019.20 j $3,019.20

May 1,1877 75,166.6:: 28,969.76 $46,196.87

Total 78,185.83 31,988.96 46,196.87

MARYLAND.

January 3, 1866 ... $23, 979. 72 $16, 692. 05 ! $7, 287. 67

May8, 1872 10,996.77 1, 703.21 | 9. 2!i:;. :.6

April30.1874 78,812.60 | 66,523.74; 12,288.86

September 11, 1876 65,337.40! 51, 362. 64 13,974.76

Total 179,126.49 136,281.64 42,844.85

VIRGINIA.

March 17, 1862... $42, 182. 01 I $40.072.31 92,109.70

October 16, 1865 11, 930.46 | 8,397.66 3,532.80

Total' 54,112.47 48,469.97 5,612.50

WEST VIRGINIA.

1 January 13, 1868 $456.879.03 $456,658.03 $221.00

KENTUCKY.

March 17, 1862 . . $753, 752. 47 $752, 888. 44 ! $864. 03

March 21, 1862 34,457.00 31,860.55 2,596.45

August4,1862 340,478.(i:i 332,408.58 8,070.05

March 19, 1863 i 671, 257.05 I 648,441.48, 22.815.57

November. 1863 i 304,638.46 296,344.49 8,21)3.97

September 16. 1864 319,788.90 i 312.536.09: 7,252.81

March 27,1865 47.00 j 47.00

August 8, 1866 \... 193,697.71, 187,888.54 5,809.17

....do I 132,451.01 123, 615. 35 | '8,835.66

September 1, 1866 582, 692. 43 579, 454. 2H 3, 238. 15

March 26, 1867 226. 842. 96 199. 871. 75 j 26, 971. 21

February 10, 1873 1 70,260.75 56.001,17' 14,259.58

December 28, 1877 ' I 190,650.00 ' 190,6^0.00

January 23, 1879 i 973.701.62 : 6973,701.62

4,794,715.99! 3,521,310.72 1,273,405.27

No. 13 omitted; not rebellion war claim; canal toll case, Green and Barren rivers. a Pending in Second Comptroller's Office b Interest.

CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19, 1894, etc. — Continued.

OHIO.

No. of claim.	Date when filed. A™£ of a^td	Amount
1	Xoyember 21 1861 $29 980 01 $25 490 72	$4 489 29
2	June 21, 1862 1, 702, 440. 79 1, 699, 179. 43	3, 261. 36
3	September 26, 1862 88, 709. 22 59, 857. 10	28, 852. 12
4	December 27, 1862 358. 413. 14 356, 617. 50	1, 795. 64
	August 18 1863 60 904 41 53 03:'. 30	7 871.11
6	>."«) y'ember 28. 1863 4, 648. 77 4, 648. 77	.
	February 13 1866. 155 890 36 153 150 88	2 739.48
8	July 19 1867 2° 556 57 22,341 60	214. 97
9	September 19, 1867 a274.924.44 266,282 78	8, 641. 66
10	y<jyeinber27 1867 98 259 55 28 259 55
11	January 2 1868 . 51 649 28 49 757 95	1, 891. 33
12	May 3. I860 247,558.08 204,861.01	42, 697. 07
13	Xoyember 29 1869 39 004 71 39,032 11	32.60
14	May 4 1870 * 13 716 94 9 267. til	4 449.33
15	February 6 1871 2, 503 28 2, 450. 68	52.60
	Ann-list 3 1864 59 449 67 57,368 77	2, 080. 90
16	May 8 1871 . 50 928 78 41. 156 09	9 772. 69
17	JuneS 1871 . .... 17 305 67 16,412 23	893. 44
18	June 24 1872 . * 49 51° 79 38,644 20	10, 868. 59
19	Au»ust 11.1873. . 362167° 32,60421	36, 012. 51
20	July 0.1875 . 89981.67 88,127.62	1, 854. 05
21	January 13 1881 53 087 44 22 977 82	30 109 62
* 22	May 11, 1881 45224789 '........	b 452, 247. 89
23	June 12, 1883 4,51926 2856.60	1, 662. 66
	do . . ... . . 19 678 68 15 594.78	4, 083. 90
25	September 19, 1883 30,42672 30,321.22	105.50
26	October 25. 1886 .. .. 2180996	21, 809. 96
27	July 26, 1890 ... . 5,77951 2,557.70	3, 221. 81
28	October 2. 1890 . . .2, 531. 83 2, 519. 33	12.50
	Total 3,974696.14] 3.325,371.56	649, 324. 58

MICHIGAN.

1	April— ,1862	$570, 839. 13	$562 945.59	$7, 893. 54
2	July 28, 1862	62, 153. 16	61, 455. 62	697.54
3	September 29. 1865	90,326.13	75, 471. 51	14, 854. 62
4	April 23, 1868	19 174.76	19, 139. 91	34.85
5	Odober 8, 1868	30.531.70	24 707.69	5, 824. 01
6	February 14, 1870	59, 993. 00	59. 688. 00	305.00
7	April 27, 1877	1, 579. 42	347.60	1, 231. 82
8	October 20, 1880	... 4, 596. 75	1, 675. 56	2, 921. 19
9	June 11, 1883	364, .">74. J7	43, 845. 95	e 320, 728. 32
	Total . .	1. 203. 768. 32	8i9. 277. 43	354. 490. 89

ILLINOIS.

1 Marcb 1, 1862

2 June 9. 1862

3 June 23. 1862

4 September 2. 1862 .

5 December 19. 1865. October 14. 1867 ...

6 June 14, 1869

7 June 14, 1869

$2, 991. 559. 58

544, 145. 70

237. 994. 44

29, 750. 17

55, 902. 19

693, 091. 92 21, 854. 51

$3,779, 187. 76 $24,262.13

52, 812. 13 197, 874. 85 17. 896. 32

3, 090. 06

d 495, 217. fa

3, 958. 19

Total 4,574,298.51 4,047.771.06

526, 527. 45

a Expenses; Morgan raid. b Interest.

c$320.488.32 interest.

d $433,112.03 interest and discount.

CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19, 1894, etc. — Continued.

WISCONSIN.

No. of claim.	Date wheii filed.	Amount of claim.	Amount, allowed and disposed of.	Amount disallowed.
1	February 26, 1862	$215 969 03
2	May 19, 1862	133 245 89
3	June 12, 1862	97 080. 83
4	Do	171 820. 10
5	July 9, 1862	253 010 08	l$l 070 890 94	$70 902 87
6	September 2, 1862	173 133 91
7	April 28. 1863	37, 246. 65
8	December 9, 1863	27,215 87
9	April . 'SO, 1866	33 078.45
	Total	1, 141, 793. 81	1, 070, 890. 94	70, 902. 87

INDIANA.

1	August 2, 1861 $105368951	$950 460 54	$103, 228. 97
2	March 2C, 1862 . .. 46379.56	36, 701 18	9, 678. 38
3	July 23, 1862 514,74005	442 887. 16	71 , 852. 89
5	February 27, 1865 . . . , 103, 877. 63	83 492.51	20,385.12
6	,) nl v 10, 1865 37273039	275 560. 68	97, 169. 71
7	December 17, 1866 178 680. 04	99, 059. 91	79, 620. 13
8	J une 8, 1868 606 979. 41		a 606, 979*41
9	Do 1331.42		1, 331. 42
10	November 14, 1868 125,721.80	62, 399. 05	63, 322. 15
11	October 8, 1869 &481, 178. 24	474, 497. 10	6, 681. 14
	Total 3, 485 308. 05	2, 425, 058. 73	1,060,249.32

No. 4 withdrawn.

MINNESOTA.

1	July 19 1862 . .	$17 821 16	$16 291 84	$1 529.32
2	March 18 1863 .	3, 938 86	3 684 99 i	253. 87
3	July 28 1864	3 373 15	3 373 15 '
4	December 14, 1866	751.51	467. 70	283. 81
5	do	3, 911 14	3. 761 14 i	150. 00
6	do	11 618 1]	11 503 61	114. 50
7	April 6 1868	32 678 97	32, 178 47	500. 50
	Total	74 092 90	71, 260. 90	2, 832. 00

IOWA.

February— 1862 ...

April 15', 1863

May 21, 1863

Noy ember 26, 1867. January 7, 1869 ...

April 24, 1869

December 14, 1869. January 10, 1874 . . June 20, 1890

Total

18, 166, 229.

27, 3,

824. 51 287. 90 451.37 988. 84 574. 51 848. '23 779. 42 759. 16 789. 15

$30, 824. 51 593, 084. 89

18, 988. 84

157,842.10

229, 827. 3!)

27, 493. 01

3.759.16

633. 94

1,095,303.09 1,062,453.84

23, 654. 38

~8, 732. ii 20.84 286. 41

155. 21

32, 849. 25

MISSOURI.

January 10,1867 $17,236,978.34

December 21, 1874 c 2, 382, 132, 67

April 5. 1880 ; 438, 851. 72

May 29,1890 ' 996.37

Total I 10, 058, 459. 10

234, 594. 10 9 6.37

7, 456, 417. 1

6, 151. 01

203, 757. 62

219,908.63

Claim No. 2 merged into Xo. 4. a Interest and discount.

6 Expenses Morgan raid.

c No authority to settle.

CERTAIN WAR CLAIMS.

Statement accompanying Third Auditor's letter of June 19, 1894, etc. — Continued.

NEBRASKA.

daim!' 1)ate When filed'	Amount of claim.	Amount allowed and disposed of.	Amount disallowed.
2 September 7 1368	$122.09		$122. 09
No. 1, war claim for expenses in suppressing Indian hostilities in the year 1864. KANSAS.
1 April 18, 1862	$12,351.04	$12, 301. 22 a 337. 054. 38 369, 926. 02	$49.82
2 August 2 187°	337 054 38
'A January 24, 1878	170, 726. 15	100, 800. 13
Total
820,131.57	719, 281. 62	100. 849. 95
OREGON.
2 August 21, 1884	$390, 820. 10		6 $390, 820. 10
a Repelling raid of General Price in 1864. 6Of the amount disallowed $132, 183. 29 is interest. RECAPITULATION.
No. of btate' claims.	. .. Amount al- ASSaSSi lowed and d18' cLuma filed. ^^ of	Amount sus pended and disallowed.	Interest and discount.
	$1. 331, 010. 04 $1, 027, 654. 03 1.412,591.11 1.011,292.08 924, 735. 26 857, 845. 10 4,342,527.03 4,104,015.02 762,611.99 757.403. 19 2,291,135.03 2,160,459.24 5, 183, 036. 45 4. 107, 179. 33 1. 438. 381. 41 1, 398. 803. 31 3, 568. 974. 82 3, 224 . 855. 71 78, 185. 83 31, 988. P6 179,126.49 136.281.64 :>4. 112.47 48,469.97 456. 87!). if.'. 456. 658. 03 4,794,715.99 3.521,310.72 3, 974, 696. 14 3, 325, 371. 56 1, 203. 768. 32 849, 277. 43 4,574,298.51 4,047.771.06 1, 141, 793. 81 1. 070. 890. 94 3. 485, 308. 05 2, 425, 058. 73 74, 092. 90 71, 260. 90 1 , 095, 303. 09 1, 062, 453. 84 10, 058, 459. 10 7, 456, 417 80 122 09	$303, 356. 01 401.299.03 66.890.16 238, 512. 01 5. 208. 80 130, 675. 79 1, 003, 908. 64 36. 941. 10 344, 119. 11 46, 196. 87 42, 844. 85 5, 642. 50 221. 00 1, 273. 405. 27 649, 324. 58 354. 490. 89 526, 527. 45 70, 902. 87 1. 060. 249. 32 2, 832. 00 32, 849. 25 219, 908. 63 122.09 100. 849. 95 390, 820. 10
Rhode Island 4	$2. 266. 35 41, 363. 83 196, 812. 26
New York 12
New Jersey 17
Pennsylvania 16
l)ela ware 2
Maryland 4
	973,701.62 452. 247. 89 • 320, 488. 32 433,112.03
Ohio . ^
	606,979.41
Minnesota 7
Iowa 9
Missouri 4
Nebraska 1
Kansas 3	820,131.57 719,281.62 390, 820. 10
Ore«'on 1	132, 183. 29
Total 211	53,636,816.63 13,872.000.21	7, 308. 098. 27	3. 159, 155. 00
Amount of claims allowed and dispose Amount of claims suspended and disal Amount of claims — no action	1 of		$43. 872, 000. 21 7, 308 098. 27
		2. 456, 718. 15

Amount of claims filed 53, 636. 816.63

10 CERTAIN WAR CLAIMS.

ACTS OF CONGRESS TO INDEMNIFY THE STATES FOR EXPENSES INCURRED BY THEM IN DEFENSE OF THE UNITED STATES.

[12 Stat.L., p.255.] AX ACT to refund and remit the duties on arms imported by States.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, anil he is hereby, author ized and directed to refund and remit the duties and imposts on all anus imported into the United States since the first day of May last, or which may be imported before the first day of January next, by or for the account of any State : Provided, The Secretary of the Treasury shall be satisfied that the said arms are intended in good faith, for the use of the troops of any Strife which is, or may be, engaged in aiding to suppsess the insurrection now existing against the United States.

Approved, July 10, 1861.

12 Slat. L., p. 255.]

AX ACT to provide for the payment of the militia and volunteers called into the service of' the United States from the time they were called into service to the thirtieth day of June, eighteen hundred and sixty -one.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there be, and hereby is, appropriated, out of any money in the Treasury not otherwise appropriated, the sum of five millions seven hundred and sixty thousand dollars, or so much thereof as may be necessary, to enable the Government to pay the militia and volunteers called into service of the United States, being an additional amount required for the fiscal year ending June thirtieth, eighteen hundred and sixty-one.

Approved, July 13, 1861.

[12Stat.L.,p.274.] »

AN ACT for the relief of the Ohio and other volunteers.

Whereas the War Department has decided that the term of service of the ninety days' volunteers, called out under the act of seventeen hundred and ninety-five, com menced only on the day when they were actually sworn into the service of the United States; and Avhereas the troops now in service of the United States from the State of Ohio were not sworn into said service until some days after their organization and acceptance as companies by the governor of said State, and that for such period, under existing laws, no payment can be made : Therefore, Be it enacted by the Senate and House of Representatives of the United States of America in Cont/ress assembled, That the proper disbursing officer compute and pay to the said volunteers compensation from the day of their organization and acceptance as com panies by the governor of the State of Ohio, as aforesaid, until the expiration of their term of service.

SEC. 2. And be it further enacted, That where the militia of other States are situated similarly with those of Ohio, the War Department pay them according to the pro visions of the foregoing section. Approved, July 24, 1861.

[12Stat.L., p. 274.] AX ACT to refund duties en arms imported by States.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and is hereby, author ized to refund, out of any money in the Treasury not otherwise appropriated, the duties paid on arms imported by States, under the conditions and subject to the limitation of the act approved the tenth day of July, eighteen hundred and sixty- one, entitled "An act to refund and remit the duties on arms imported by States."

Approved, July 25, 1861.

[12 Stat. L., p. 375.]

AN ACT in addition to an act to refund and remit the duties on arms imported by States, approved July ten, eighteen hundred and sixty-one.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the authority given to the Secretary of the Treasury to refund and remit the duties and imposts on all arms imported into the United States by or for the account of any State as provided in the act to which this is an addition shall extend to arms for which orders or contracts were made prior to the first day

CERTAIN WAR CLAIMS. 11

of January, eighteen hundred and sixty-two: Provided, That said Secretary shall have satisfactory proofs exhibited to him that the said arms were actually purchased in a foreign country for account of a State, and that the price paid for the same by the State was only the first cost, and the usual and customary charges attending the purchase and importation of the same, exclusive of duty. Approved, April 2, 1862.

[12 Stat. L., p. 264.]

[Extract from an act making additional appropriations for the support of the Army for the fiscal year ending June thirtieth, eighteen hundred and sixty-two, and so forth.]

For amount required to refund to the States expenses incurred on account of vol unteers called into the field, ten million dollars. Approved, July 17, 1861.

[12 Stat, L., p. 276.] AX ACT to indemnify the States for expenses incurred \>y them in defence of the United States.

Be It enacted by the Senate and House of Representatives of the United States of America hi Congress assembled, That the Secretary of the Treasury be, and he is hereby, directed, out of any money in the Treasury not otherwise appropriated, to pay to the governor of any State, or to his duly authorized agents, the costs, charges, and expenses properly incurred by such State for enrolling, subsisting, clothing, supply ing, arming, equipping, paying, and transporting its troops employed in aiding to suppress the present insurrection against the United States, to be settled upon proper vouchers, to be tiled and passed upon by the proper accounting officers of the Treasury.

Approved, July 27, 1861.

[12 Stat. L., p. 615.] A RESOLUTION declaratory of the intent and meaning of a certain act therein named.

Whereas doubts have arisen as to the true intent and meaning of act numbered eighteen, entitled " An act to indemnify the States for expenses incurred by them in defence of the United States/' approved July twenty-seven, eighteen hundred and sixty-one:

lie it resolved by the Senate and House of Representatives of the United States of America in ('out/res* awmbled, That the said act shall be construed to apply to expenses incurred as well after as before the date of the approval thereof. Approved, March 8, 1862.

[12 Stat. L., p. 616.]

A RESOLUTION" to authorize the Secretary of War to accept moneys appropriated by any State for the'payment of its volunteers, and to apply the same as directed by such State.

Resolved by the Senate and House of Representatives of the United States of Aiyerica in Congress assembled, That if any state during the present rebellion shall make any appropriation to pay the volunteers of that State, the Secretary of War is hereby authorized to accept the same, and cause it to be applied by the paymaster- general to the payments designated by the legislative act making the appropriation, in the same manner as if appropriated liy act of Congress; nnd also to make any regula tions that may be necessary for the disbursement and proper application of such funds to the specific purpose for which they may be appropriated by the several States.

Approved, March 19, 1862.

12

CERTAIN WAR CLAIMS.

Schedule of private acts relating to State war claims (war of 1861-1865),

State.	Date of act.	Statute and page.
Pennsylvania		14 Stat 32
Missouri	Apr 17 1866	14 Stat 38
West Virginia	June 2l' 1866	14 Stat 68
Vermont	J une 23 1866	14 Stat 361
Iowa	July 95 186Ct	14 Stat 247
Indiana and Ohio	Mar 29 18671	15 Stat 9.
Colorado	July 25 1868	15 Stat. 175.
Iowa	Mar 3 1869	15 Stat 310
Kentucky ,	June 8 1872	17 Stat 346
Connecticut	do	17 Stat. 343
Connecticut	Mar 3 1873	17 Stat 605.
Delaware and Maryland	Mar. 3 1875	18 Stat 390.
Missouri	Jan 27 1879	9o stat 266
Kentucky	Mar 3 1881	21 Stat 513.
Massachusetts	Julv 7, 1884	23 Stat. 204.
Missouri	Apr 19 189U	og stat 57

* Examined and settled by Secretary of War.

tlncluded authority to examine ami report upon claims of the State for raising troops to defend the State against bushwhackers and Indians. J Expenses "Morgan raid."

NOTE. — By act approved April 12, 1866, entitled "An act to reimburse the State of Peimsylvama for moneys advanced Government for war purposes," $800,000 was appropriated to supply a deficiency in paying the Army under the act of March 14, 1864, and to reimburse the State of Pennsylvania for money expended for payment of militia in the service of the United States.

The act approved June 20, 1878, "making appropriations for sundry civil expenses of the Government for the year ending June 30, 1879, and for other purposes," con tains the following clause:

" Refunding to States expenses incurred in raising volunteers: To indemnify the States for expenses incurred by them in enrolling, equipping, and transporting troops for the defense of the United States during the late insurrection, to wit: For the State of New York, $82.736.78; for the State of Pennsylvania, $29,527.23; in all. $112,264.01."

By act approved April 17, 1866, the President was authorized, by and with the advice and consent of the Senate, to appoint three commissioners to ascertain the amount of moneys expended by the State of Missouri in enrolling, equipping, sub sisting, and paying such State forces as had been called into the service in said State since 24th of August, 1861, to act in concert with the United States forces in sup pressing the rebellion. Said commissioners were required to proceed, subject to regu lations to be prescribed by the Secretary of War, at once to examine all items of expense made by said State for the purpose, subject to certain conditions and limita tions mentioned, but no allowance was authorized to be made for any troops which did not perform actual military service in full concert and cooperation with the authorities of the United States, and subject to their orders.

By act approved June 8, 1872, the Secretary of the Treasury was directed to cause to be examined, settled, and paid any proper claims of the State of Kentucky for money expended in enrolling, equipping, subsisting, and paying State forces of Ken tucky called into service in said State after August 24, 1861, to act in concert with the United States forces in suppressing the rebellion, settlement to be made upon the principles and conditions and under the limitations provided in the act of Congress approved April 17, 1866, to reimburse the State of Missouri for moneys expended for like purposes.

Special acts providing for rebellion or Indian war claims, 1861-1882, and for Indian war claims and Mexican invasion claims, 1865-1882.

i States.	Date.	Volume.	Page.
California . . .	June 27, 1882	22 U.S. Stats	Ill
i Oregon Nevada	Aug. 4. 1886 do do	24 U. S. Stats 24 U.S. Stats	217 217
Texas Colorado Kansas Nebraska	do do do do	24 U.S. Stats 24 U. S. Stats 24 U. S. Stats 24 U. S. Stats	217 217 217 217
Washington	do	24 U. S. Stats	217

CERTAIN WAR CLAIMS.

13

Statement of number of men called for by the President of the United States and number furnished by each State, Territory, and District of Columbia from April lo, 1S61, to clone of war of the rebellion.

States, etc.

Y^Vt-t--1!™' Call of May 3, 1861 (confirm August 6. 1861), and under a. militia fur 3 ,<%,- 11JR, ,-,. =nii iimi ,,,^T,

months.

and 25, 1861, for 500,000 men.

ed by act approved cts approved July 22

i Men

Quota. fur- Quota, hished.

Men furnished for — 6 months. 1 year. 2 years. 3 years.

Total.

Maine 780

New Hampshire , 780

Vermont 780

Massachusetts 1. 560

Rhode Island 780

Connecticut 780

New York 13.280

New Jersey 3.123 j

Pennsylvania 12. 500

Dela ware 780 j

M iiry la nd 3, 123

West Virginia 2.340

District of Columbia

Ohio 10,

Indiana 4.

Illinois 4.

Michigan

Wisconsin

Minnesota

Iowa

Missouri 3.

Kentucky 3

Kansas

Tennessee 1

Arkansas

North Carolina 1

Nebraska

683 I

lie,-

780

780 !

780

780

123

123

771 779

782 3,736 3,147

2. 4U2 13. 906

3, 12o 20, 175

773

""906

4,720

12, 357

4,686

4,820

781

817

930

968

10, 591

650

Total 73,391 91,816

17,560

9,234

8,950

34. 868

4.955

13, 057

109, 056

19, 152

82, 825

3.145

15. 578

8.497

1.627

67, 365

38, 832

47,785

21, 357

21.75:!

4,899

19, 316

31,544

30.950

	863
	1,698

1,167

199

2,715

27,237 5,129

3,235

18, 104

8, 338

9,508

32, 177

6.286

10, 865

89, 281

11,523

85.160

1. 826

9.355

12. 757

1,795

83,253

59, 643

81, 952

23, 546

25,499

5,770

21,987

22, 324

29.966

6,953

18,104

8,338

9,508

32,177

6,286

10, 865

120, 231

11,523

85.160

1.826

3,355

12, 757

1,795

84,116

61,341

81,952

23.546

25, 499

6,937

21,987

25,238

35, 095

6,953

611.827

2,715 i 9,147 30.950

; 91

657, 868 700, 680

States, etc.

Men fur- , nished in May and June, 1862,

by special

authority, for

3 months (no

quotas).

Call of July i'.

1862, for 300,000

men for 3

years.

Call of August

4, 1862, for 300,-

000 militia1 for

9 months.

Quota.

Men fur nished.

Men

Quota. fur nished.

Men fur nished under President's proclamation of June 15, 1863, for mili tia for 6 mouths (no quotas).

Maine

New Hampshire

Vermont

Massachusetts

Rhode Island

Connecticut

New York

New J ersey

Pennsylvania

Delaware

Maryland

West Virginia

District of Columbia

Ohio

Indiana

Illinois

Michigan

Wisconsin

Minnesota

Iowa

Missouri

Kentucky

Kansas

Nebraska

1,723 4,696

Total

15, 007

9.609

5,053

4,898

19,080

2.712

7, 145

59, 705

10, 478

45, 321

1, 720

8, 532

4,650

890

36.858 21, 250 26, 148 11, 686 11,904 2,681 10, 570 17, 269 14.905 1,771

6.644 6.390 4,369

16. 519 2,742 9,195

78, 904

5,499

30, 891

2,508

3,586

4. 925

1.167

58. 325

30. 359

58, 689

17, 656 14, 472

4,626

24,438

28,324

6,463

2,936

1,838

9,609 5 053 4.898

19. 080 2,712 7,145

59, 705

10, 478 45,321

1,720

8.532

4,650

890

36,858 21.250 26, 148

11, 686 11,904

2.681

10, 570

17, 269

14,905

1,771

1,228

7,620

1,736

4,781

16, 685

2,059

5.602

1,781

10. 787

32, 215

1,799

337

"958

334, 835 421. 465 334, 835 ; 87, 588

103

3,708

1,615 1,148

2,736 3,767

a 3, 284

a Furnished in November, 1864.

14

CERTAIN WAR CLAIMS.

Statement of number of men called for by tlie President of the United States, etc. — Cont'd.

States, etc.	Calls of October 17, 1863 (which embraces men raised by draft of 1863), and February 1,' 1864, for 500,000 men for 3 years.	Call of March 14, 1864, for 200,000 men for 3 years.
Quota.	Men fur nished.	Paid com muta tion.	Total.	Quota.	Men fur nished.	Paid com muta tion.	Total.
		11, 803 (i. 469 5, 751	11,958 6,406 6,726 17,711 3,223 10, 326 59, 839 9,187 36, 723 2,138 6,244 3,988 4,570 32, 809 23, 023 9g gig	1,986 571 1,885 3,703 463 1,513 15, 912	13, 944 6, 977 8,611 21,414 3,686 11. 839 75, 751 9,187 54, 395 2,573 7,350 3,988 4,888 32, 809 23, 023 28, 818 19, 330 15, 469 3, 054 8,292 3 823	4,721 2,588 2, 300 10, 639 1,388 3,168 32, 794 6,704 25, 993 985 4,317 2, 051 1,702 20, 595 13, 008 18, 524 7, 821 7,941 2,180 6, 439 3 925	7,042 2,844 1,601 17,322 1, 906 5, 294 41, 940 9, 550 35, 036 652 9, 365 3,857 1, 142 31, 193 14, 862 25, 055 7,344 10, 314 2,469 11,579 « 10 137		7,042 2,965 1, 690 18, 937 1,906 5,294 44, 207 13,720 45. 082 1,603 11,903 3,857 1,142 37, 483 14, 862 25, 055 7, 667 10, 314 3,496 11, 579 10, 137 9,689 2,563
		121 89 1,615
Vermont
		26, 597 3.469 7,919 81, 993 16,759 64, 979 2, 463 10, 794 5,127 4, 256 51, 465 32, 521 4(i, 309
		2,267 4,170 10, 046 951 2,528
		17, 672 435 1,106
District of Columbia Ohio		318
	6,290
		19, 553 19, 852 5, 451	17, 686 1 , 044 10, 389 5, 080 3, 054	323
		1,027
		16, 097 9,813 14,471 3,523	8,292 3, 823 4,785 5,374
			4,785 5,374	5.789 1, 409	6,488 2,563	3 241
Total
467, 434	317,0 2	52,288	369, 380	186, 981	259, 515 32, 678	292, 193
	Militia for 100 days, mustered into service between April 23 and July 18, 1864.	Call of July 18, 1864, for 500, 000 men (reduced by excess of credits on previous calls).

States, etc.
Quota.	Men fur nished.	Quota.	Men furnished for —	Total.
1 year.	2 years. 3 years.	4 years.	Paid com mutation.
			11,116 4,648 2,665 21. 965 1,423 5,583 77. 539 14, 431 49, 993 2,184 10, 947 2,717 2,386 27, 001 25, 662 21, 997 12, 098 17.590 4,018 5,749 25, 569 9,871	8,320 1,921 1,861 6,990 1,223 493 45, 089 9,587 44, 489 1,558 6,198 1, 726 979 25, 431 18, 099 12, 558 5,960 10, 905 2,791 3,995 7,782 5 060 29	131 25 18 108 196 20 2,128 1,184 433 9 246 28 59 748 597 535 57 86 205 60 1, 295 169 3	2,590 4,027 2,081 24,641 891 10, 318 36, 547 4,337 10,416 593 3,727 202 937 4,644 7,158 2,323 6, 492 5,832 239 168 14, 430 10, 137 319	1	11	11, 053 5,973 3,971 31,739 2,310 10,857 83, 843 15, 119 55, 707 2,175 10, 266 1,956 2,337 30, 999 26,544 15, 465 12, 532 16, 839 3,238 4,290 23, 507 15, 390 351
		b!67
		11
Massachusetts	4,000	6,809
		24 74	2 5 11 171
	12, 000	5,640 769 7, 675
Pennsylvania	12,000	198 15 64
Maryland		1,297	31
District of Columbia Ohio			343	19 176 690 49 23 16 3 67
30, 000 20, 000 20, 000	36, 254 7,197 11,328
	5,000	2,134
	10,000	3,901
			24
		441
Total
113, 000	83,612 357,152	223, 044	8,340	153, 049	730	1, 298 , 386, 461

olncludes militia furnished for six months, 5,679; for nine months, 2,311; for one year, 1,954 — cred ited as 2,174 three-years' men. 6 Furnished for three months.

CERTAIN WAR CLAIMS.

15

Statement of number of men called for by the President of the United States, etc. — Cont'd.

Call of December 19, 18&Mbr 300,000 men. ! - <
States, etc.	Men furnished for —	Total.
Quota.	1 year. 2 years. 3 years. 4 years.	Paid com mutation.
Maine . - 8 389	4,898 141 1,884 3 492 9 775 28 !i6i; 2!) 550 9 1,535 ; 43 2,349 2 73! 1 92 732	10	6,936 1,304 1, 550 3,929 1,563 1,325 34,196 11, 283 31,099 411 4,944 2.537 823 24,580 23,308 28,324 7,860 9,922 2,771 854 4,207 7,«03 883
New Hampshire 2, 072
Vermont 1. 832
Massachusetts 1,306
Rhode Island 1, 459
Connecticut	34 7 1,282 - 2 9,150 1,645 23,321 67 0,511 1.075 3,527 155 26.666 204 3,903 44 376 5 30
New York 61 076	13 15 282
New Jersey 11 695
Pennsylvania . . 40 4:57
Delaware 938
Maryland . . 9 142	3 236 430 1 275	3
West Virginia 4 431	2 114 8 415
District of Columbia . 2 92->	692 12 116 2 21 712 641 2 '14	1 13 94 6 18 1 2
Ohio 26027
Indiana 22 582	20 642 243 2 329
Illinois 32 902	25 940 356 2 02*>
Michigan 10 026	6 767 41 1 034
"Wisconsin 12 356	9 666 15 ''40
Minnesota 3 636	2 689 12 68
Iowa	772 15 67
Missouri 13, 984	3, 161 44 1 002
Kentucky 10, 481	1 987 • 7 5 609
Kansas. .' 1,222	622 36 223	2
Total 284. 215	151,363 5,110 54,967 312	460	212, 212

• States, etc.	Volunteers and militia furnished at various timea for —
1 9	3 months.	| >B 1	4 months.	6 mouths.	8 months.	£»	t»i H	Total.
Tennessee			739			6,039 213	24,314 7.702 3,156 15,725 1,080 1,768 964 3,561 206 4,165 1,129 1,290 4,555 545 1,466 3 530	31,092 8,289 3,156 15,725 1,080 1,810 964 4.903 206 6.561 2,576 1,290 5,224 545 1,965 3,530 93, 441
Arkansas				374
North Carolina
California
Nevada				"
Oregon				42
Washington
Colorado			1,156		186
Dakota
New Mexico		1,593			803
Alabama						1,447
Florida
Louisiana	296					373
Mississippi
Texas						499
Indian Nation
Colored troops a 1. 749							91, 692
Total..:
2,045	1,593	1,895	42	1,363	373	8,198	166,848	182, 357

o Colored troops organized at various stations in the States in rebellion, embracing all not specific ally credited to States, and which can not be so assigned.

16 CERTAIN WAR CLAIMS.

Statement of number of men called for by Ihe President of the United States, etc. — Cont'd.

States, etc.	Aggregate.	Aggregate reduced to a three- years' standard.
Quota.	Men fur nished.	Paid com mutation.	Total.
AT«in«	73, 587 35, 897 32, 074 139, 095 18, 898 44, 797 507, 148 92, 820 385, 369 13, 935 70,965 34. 463 13, 973	70,107 33, 937 33, 288 146, 730 23, 236 55. 864 448, 850 76, 814 337, 936 12, 284 46, 638 32, 068 16, 534 313. 180 196, 363 259, 002 87, 364 91,827 24, 020 76, 242 109, 111 75, 760 20, 149 31.092 8, 289 3,156 15, 725 1,080 1,810 964 3,157 4,903 206 6,561 2,576 1,290 5 2''4	2,007 692 . 1,974 5,318 463 1,515 18. 197 4, 1!)6 28,171 1,386 3,678	72, 114 34, 629 35, 262 152, 048 23, 699 57, 379 467, 047 81,010 366, 107 13, 670 50,316 32, 068 16, 872 319. <i59 197, 147 259, 147 89, 372 96, 424 25, 052 76, 309 109, 111 79, 025 20, 151 31, 092 8, 289 3,156 15, 725 1,080 1,810 964 3,157 4, 903 206 6,561 2, 576 1, 290 5,224 545 1,965 3,530 93, 441	56, 776 30, 849 29, 068 124, 104 17, 866 50, 623 392, 270 57, 908 265, 517 10, 322 41,275 27, 714 11, 506 240, 514 153, 576 214, 133 80. Ill 79, 260 19, 693 68, 630 86, 530 70, 832 18, 706 26, 394 7,836 3,156 15, 725 1,080 1,673 964 * 2,175 3,697 206 4, 432 1,611 1,290 4,654 545 1,632 3,350 91,789
New Hampshire
Vermont
Massachusetts
Rhode Island
Connecticut
New York
New Jersey
Pennsylvania
Delaware
Maryland
Wes't Virginia ... .
District of Columbia	338 6,479 784 55 2,008 5,097 3,032 67
Ohio	306, 322 199, 788 244, 496 95, 007 109, 080 26, 326 79, 521 122, 496 100, 782 12,931 1,560 780 1,560
Indiana
Illinois . .
Michigan
Wisconsin.
Minnesota
Iowa
Missouri
Kentucky	3,265 2
Kansas
Tennessee
North Carolina
California
Oregon
Colorado
Dakota
Alabama
Florida
Louisiana
	;	545 1,965 3,530 93, 441
Texas
Indian Nation
Total
2, 763, 670	2, 772, 408	86,724 2,859,132 2,320,272

a Colored troops organized at various stations in the States in rebellion, embracing all not specific - ally credited to States, and which can not be so assigned.

[Decision of the Second Comptroller.]

NOTE. — Claims of States for interest, etc.

The Second Comptroller of the Treasury in 1869 made the following decision: Interest can in no case be allowed by the accounting officer upon claims against the Government either in favor of a State or an individual. But in cases where the claimant has been compelled to pay interest for the benefit of the Government it then becomes a part of the principal of his claim, and as such is allowable. Such is the case of a State which has been obliged to raise money upon interest for the sup pression of hostilities against which the United States should protect her. In such cases the amount of interest actually and necessarily paid will be allowed, without reference to the rate of it. (Section 997, Dec. 2, Comp. Ed. 1869, p. 137.)

THE CLAIM OF THE CITY OF NEW YORK. See House Report No. 1740, Fifty-third Congress, third session.

CERTAIN WAR CLAIMS.

THE CLAIM OF THE STATE OF VERMONT.

17

The facts and history of this claim are set forth in the following official papers from the Treasury Department and the Department of Justice.

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY,

Washington, D. C., June 6, 1894.

SIR : In reply to your communication of the 29th ultimo, for information in regard to the claim of the State of Vermont for expenses incurred in aiding to maintain the "common defense" between 1861 and 1865, I have the honor to transmit here with a report thereon by the Third Auditor, dated the 4th instant.

Respectfully, yours, S. WIKE,

Acting Secretary. Hon. BIXGER HERMANN,

House of Representatives.

TREASURY DEPARTMENT, OFFICE OF THE THIRD AUDITOR,

Washington, D. C., June 4, 1894.

SIR : I have the honor to return herewith letter of Hon. Binger Her mann, House of Eepresentatives, of the 29th ultimo, referred on the 1st instant by you to me for report. In reply I inclose a detailed state ment of the several claims of the State of Vermont against the United States, for expenses in aiding to maintain the "common defense," war of the rebellion, 1861-1865.

No final adjustment of the amount of claims suspended, viz, $66,890.16, has yet been made for reasons given in letter of the Third Auditor of October 14, 1886, a copy of which is herewith transmitted. Respectfully, yours,

SAM'L BLACKWELL,

Auditor.

Hon. JOHN G. CARLISLE, Secretary of the Treasury.

Number of installment.	Date when filed.	Amount.	Act of Con gress.
1 ..	i Mar 8 1862	$623 831 61	July 27 1861
2	i Apr 7 1862	72 028 62	Do'
3	Apr 16 1864	32 402 69	Do
4	May 17 1867	47 119 96	Do
5....'	' "do	18 788 04
6 ...	Julv 11 1868	46 169 45	June 23, 1866. July 27 1861
7	Sept 24 1868	30 077 62	Do
8	• do	6 672 20	Do
9	do	22 750 00	Do
10	do	4 065 02	Do
11	Oct 3 1868	876 56	Do
12	June 17 1871	19 892 04	Do
13	Feb 29 1872	61.45	Do
Amount of claims filed		924.735 26
Amount of claims allowed		857 845.10
Amount of claims suspended		66, 890. 16

THIRD AUDITOR'S OFFICE, June 4, 1894. H. REP. 1957 2

18 CERTAIN WAR CLAIMS.

TREASURY DEPARTMENT, OFFICE OF THE THIRD AUDITOR,

Washington, I). C., October 14, 1886.

SIR: Under the act of Congress, approved July 27, 1861, to indemnify the States for expenses incurred by them in defense of the United States, the State of Vermont filed her claims in this office at different times, amounting in the aggregate to $924,735.26, of which $857,845.10 has been audited and paid, leaving suspended a balance of $66,890.16. The State is now asking for a settlement of this balance.

Pending the examination of the accounts, I was informed that the records in the War Department would show a considerable indebtedness to the United States for arms and equipments furnished the State of Vermont during the years 1863 and 1864, •which had never been returned or accounted for. Accordingly I made inquiry in the Ordnance Office of the War Department, where the fact was disclosed that in the years of 1863 and 1864 the War Department furnished to Vermont arms and equipments of the money value of $640,643.85. In 1875 the State was credited with $4,250, erroneously charged against the State's- quota December 31, 1864. In 1877 there was a further credit of $28,537.22, value of arms, accoutrements, and ammuni tion lost, expended, issued and burned between the years 1861 and 1865, credit there for being given under the act of March 3, 1875.

There is further credit of $64,076.40 for arms retained by the United States, to which the State of Vermont would be entitled under the act of April 23, 1808. The balance thus standing as indebtedness against the State on the books of the ordnance office amounts to $543,780.23. On the 23d of June, 1866, Congress passed a joint resolution that the Secretary of the Treasury be authorized to pay the State of Ver mont any sum that may be found due after the same shall have been audited by the proper officers of the Treasury Department, expended by the State of Vermont for the defense and protection of the frontier from invasion from Canada in 1864, not exceeding the sum of $16,463.81, which I am informed had been previously ascer tained as the full amount of her claim. Acting under this joint resolution, the Third Auditor allowed this sum of $16,463.81, and the same was paid to the governor of the State out of the National Treasury.

It will be observed that this money was paid to the State of Vermont at the very time when this indebtedness was standing against her on the books of the War Department. In this connection, I deem it proper to add that I have information received from a credible source, that the State sold the greater portion of these arms and equipments, out of which she realized about $170,000 that was deposited in her treasury.

The Legislature of Vermont is now in session, and I have, therefore, deemed it proper to give you this information at this time, in order that you may take such steps to bring the subject to the attention of the proper authorities of the State as you may be advised, and as may seem to be required. In the meantime, the claims of the State under the act of July 27, 1861, will be suspended in this office. Very respectfully,

JNO. S. WILLIAMS, Auditor.

Hon. DANIEL MANNING,

Secretary of the Treasury.

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY,

Washington, D. C., June 7, 1894.

SIR: In reply to your communication of the 29th ultimo, addressed to the Attorney- General, and by him referred to this Department, requesting a copy of the opinion of the Attorney-General in the matter of the war claim of the State of Vermont against the United States on account of expenses incurred by said State in main taining the ''common defense" between 1861 and 1866, I have the honor to transmit herewith a copy of the opinion referred to. Respectfully, yours,

S. WIKE, Acting Secretary. Hon. BINGER HERMANN, .

House of Representatives.

DEPARTMENT OF JUSTICE,

Washington, June 11, 1891.

SIR : I am in receipt of your letter of the 5th ultimo sitbmitting inquiries in rela tion to payments to be made under the act of March 2, 1891, entitled "An act to credit and pay to the several States," moneys collected under the direct tax act of August 5, 1861, with iuclosures.

CERTAIN WAR CLAIMS. 19

As these inquiries relate mainly to the case of the State of Vermont I will answer especially as to that case.

The said act of March 2, 1891 (Stat., 822), is intended to return to the States the money taken from them under section 8 of the act of August 5, 1861 (12 Stat., 292).

It requires the Secretary of the Treasury to credit to each state a sum equal to all collections made under that act; and appropriates all sums necessary to reim burse the State for the money found due to such State under this act; and directs the Treasurer of the United .States to pay the same to the governors of the States.

The amount of the direct tax going to the State of Vermont under this act of 1891 is stated to be $179,407.80.

Unless it shall appear that some debt exists on behalf of the United States against the State of Vermont which ought legally and properly to be set off against the moneys of the direct tax, then, unquestionably, there should be paid to said State under said act of 1891 the sum of $179, 407.80.

This case conies to me for my opinion under the following circumstances.

It appears that while preparing for the refund required by said act of March 2, and under date of March 28, 1891, the First Comptroller made inquiry of the War Department, whether any State stands indebted in any Bureau of such Department, and if so, the amount, and on what account?

Under date of March 31, answer is made from the ordnance office, that —

" The following States and Territories are charged on the books of this office with the following amounts, being for arms, etc., overdrawn by them under section 1661, Revised Statutes, prior to February 12, 1887, viz : Vermont, $543,780.23."

Thereupon it was, upon the suggestion of the First Comptroller, submitted to the Second Comptroller of the Treasury for his opinion as to whether the amounts charged against the States named constitute such claims as may be withheld by the Secretary of the Treasury under act of March 3, 1875. (18 Stat., 481.)

The .Second Comptroller makes answer April 9, and therein states with reference to the State of Vermont that : "It appears that the indebtedness arose from the fact that the United States Government loaned to the State in October, 1864, ordnance stores for the purpose of enabling it to arm its militia in order to be in readiness to defend the State against any invasion across the Canadian border in aid of the rebel lion. It is alleged that the State sold a large portion of these stores, and that the money received from the sales was paid into the State treasury and has ever since been retained by the State.

"It also appears that the State has an unadjusted claim against the United States, amounting to $66,890.16. for money expended under the act of July 27, 1861, in equip ping troops for the Federal service in the war of the rebellion. * * The State also claims that it is entitled to be allowed the expense incurred by it in arming and equipping the State militia in 18B4, to prevent the threatened raid from Canada, amounting to about $200,000."

The Second Comptroller further says that negotiations for settlement were had, but without effect; and he suggests that, as the accounts between the United States and the States and Territories have not been audited and settled under the Revised Statutes, the Secretary might not be justified in deducting them, yet he thinks that a sufficient sum to cover the alleged indebtedness should be withheld until the determination of the question.

Under date of April 27, the Second Comptroller addresses a further communica tion to the Secretary of the Treasury in which he refers to that of April 9, and says that, upon further consideration of the subject in connection with the charge against Vermont :

" I feel by no means satisfied of the legality of the charge reported by the War Department, but think there is a reasonable doubt as to whether the advance to said State of the large quantities of arms- and ordnance stores did, under the then existing circumstances, constitute such an indebtedness on the part of the State to the General Government as to bring it within the operation of the act of March 3, 1875."

He then recommends "that the whole matter be referred to the Attorney-General with the request for ; his opinion," etc. He then proceeds to give

important historical statements bearing upon the question under consideration.

Your letter of May 5 transmits these communications with other inclosures, and calls for my opinion upon the questions involved.

It becomes necessary, in relation to the case of Vermont, to now consider the facts and cir< -umstanees connected with the transfer, by the United States to that State, of the "arms." etc., charged against the State, and mentioned in the letter from the Ordnance office, dated March 31, 1891.

These arms and stores consisted of field batteries of artillery with their carriages and ammunition, infantry muskets and ritles with their accouterments and ammuni tion, cavalry equipments, and so forth, and consisted wholly of ordnance and ordnance stores, and did not include any clothing or quartermaster stores.

20 CERTAIN WAR CLAIMS.

The stores charged were ordered to be delivered in December, 1864, and were delivered within the State in said month or soon thereafter, at the cost of the Gen eral Government.

It has beeii said that there is no precedent for the case now under consideration. Granting the truth of this, it may be added that no similar question exists between the United States and any other State, therefore the decision made relates exclu sively to the case of Vermont.

The Confederate attack on St. Albans, a Vermont village, located about 12 miles from the Canadian line, occurred October 19, 1864.

Lieut. Bennett H. Young, with twenty or more Confederates, appeared in that vil lage and made an attack iipon it in the nature of a raid. The attacking party robbed three banks of about $200,000, killed one man, wounded others, seized and took away horses, took armed possession of a portion of the village, held many of the citizens prisoners for awhile, and shot at groups of people and individuals wherever seen.

They claimed to be Confederate soldiers, that they came to retaliate for acts done in the South, and that they represented the Confederate States. In some instances they administered what they called a Confederate oath, and their leader produced "a proclamation'' to the people, declaring their purpose to be retaliation, but circum stances prevented the reading thereof. The band were excellently armed and acted under the orders of their commanding officer as a military organization.

After seizing horses they were well mounted, and they then moved off toward Canada with their captures, in military array, discharging their navy revolvers at citizens indiscriminately. They threatened and attempted to burn the town, apply ing "Greek fire," which could only be extinguished by being hewed out of the wood.

It must be remembered that at this time there were from 15,000 to 20,000 or more rebellious citizens of the United States domiciled or commorant in Canada, including distinguished accredited agents of the Confederate organization.

It will be also noted that only one mouth previous to the St. Albans raid, a party of Confederate soldiers organized an expedition with intent to liberate the Confed erate prisoners confined on Johnsons Island, seized the Philo Parsons on Lake Erie, and by her aid seized, scuttled, and grounded the Island Queen, and then, raising the Confederate flag, sailed to Canada, where the captors scuttled and cast off the Parsons and escaped with their booty to the sheltering Dominion.

It was also well known that during the year 1864 there were parties of insurgents drilling at Marysburg, and that concentrations were made at Windsor and at other places in Canada.

A project for sending into the Northern States clothing infected with malignant diseases was generally believed to exist ; and a purpose to burn Northern cities was well established.

Under date of November 3, 1864, Mr. Seward wrote to Lord Lyons :

" While the Government has been engaged in considering Earl Monk's request, our requisitions for the offenders whose crimes were committed 011 Lake Erie, and for the burglars murderers who invaded Vermont, remain unanswered. We hear of a new border assault at Castine, in the State of Maine, and we are warned that plots are formed at Montreal to fire the principal cities of the Union."

It is familiar history that, during this period the whole energy and power of the National Administration and Government were employed in sustaining and strength ening the armies then active in the Southern States against the rebellion.

Under these circumstances, and in view of the history of the times, it is a correct conclusion that the attacks, made and threatened, upon the Northern border were a carrying on of the war waged by the insurgent organization, and that the defense of Vermont against incursions from Canada was a defense of the United States against Confederate insurgents.

It seems now to be beyond question that the " St. Albans raid " was a belligerent act of the forces then at war with the Union. It appears that Young was appointed a second lieutenant June 16, 1864, and ordered to report to Messrs. Thompson and Clay, in the British provinces, for instructions, and October 6th his suggestion "for a raid upon accessible towns in Vermont, commencing with St. Albans," was approved.

The attack was known to and authorized by those in high Confederate standing.

The letters captured by General Augur and reported November 12, 1864 (Fart 1, Dip. Cor., 1865, p. 13), supply the connecting details.

The military management of the affair on the part of the United States was at once assumed by Major-General Dix, commanding the Department of the East, and his somewhat hasty order directing pursuit of the attacking party into Canada was modified by the President, who thus recognized the national relations of the trans action.

The final judicial act of the proceedings against the raiders of the courts of Canada, as reported by Mr. Robert S. Hale, agent and counsel for the United States before the American British Claims Commission, was, upon warrants issued by Judge Smith, one of Her Majesty's justices for the superior court for the province of Canada East,

CERTAIN WAR CLAIMS. 21

and five of the persons charged were brought before him upon an application of the United States for their extradition.

After much delay Justice Smith decided that the persons were not the subject of extradition.uuder the treaty, but were belligerents against thejUnited States in com mitting the acts complained of. He said :

"I am therefore constrained to hold that the attack on St. Albans was a hostile expedition authorized both expressly and implied by the Confederate States, and carried out by a commissioned officer of their army in command of a party of their soldiers. And, therefore, that no act committed in the course of, or as incident to, that attack can be made the ground of extradition under the Ashburton treaty.'1

The diplomatic correspondence between this country and Great Britain from the date of the St. Albans raid until the close of the war abounds in reference to this raid, and to the attacks made and threatened by insurgents then in Canada.

Mr. Secretary Seward, under date of October 21, 1864, writes to Mr. Burnley con cerning this raid:

" It is not to be doubted that the object of these depredations is the same with that of the piratical operations which recently occurred on Lake Erie, namely, to embroil the Governments of the United States and Great Britain in a border war."

Under date of November 23, 1864, Mr. Adams writes to Earl Kussell complaining of "the manner in which the territories in America under the authority of Great Britain, both continental and insular, are systematically used by the insurgents against the United States as bases for hostile proceedings of every description."

He refers to their use of Nova Scotia, New Brunswick, and Bermuda, and to the case of the Phllo Parsons and Island (Jueen, and to the foray upon St. Albans, and says:

" Inroads by marauding ruffians upon the population of the United States on that border can not be tolerated."

He refers to insurgents domiciled in Canada, and gives notice of the purpose of the United States to increase its naval armament upon the lakes. He adds:

"In taking this step, I am advised to assure your lordship that it is resorted to only as an indispensable measure to the national defense."

Under these proceedings and declarations it must be admitted that the assaults from Canada were attacks upon the United States, and that the defense of Vermont was an act of the National Government in preservation of the Union.

That the State in carrying out this national defense was a natural procedure under our system of Government.

At the date of the attack at St. Albans the legislature of Vermont was in session. In his message delivered October 14, Governor Smith commented upon the threats of attack and the lack of means of defense, and stated that the Secretary of War had signified his willingness to furnish arms, accouterments, and ordnance stores, and added: " I also received personal assurances from the Secretary that camp equip ments, such as might be required for drill and instruction in camp, would be freely furnished by the Department to the extent needed on proper requisition."

November 22d public act No. 1 was passed, practically providing for the enroll ment of the arms-bearing men of the State, and dividing the State into 12 military districts, with duly constituted and officered military organizations in each.

Under this act 12 regiments of infantry, 1 regiment of cavalry, and 3 batteries of artillery were organized. All were uniformed, armed, and equipped, and made ready for efficient service.

Small amounts of arms were furnished by the Secretary of War immediately after the attack of October 19, 1884, but these do not appear to be of consequence in this investigation.

After the legislative action above specified, and in December, 1864, the governor and the quartermaster-general of the State came to Washington and consulted with the President and Secretary of War about supplying the authorized military organizations.

Governor Ormsbee. in his message of November 5, 1886, refers to these negotiations and states that Governor Smith " went to Washington to confer with the President and Secretary of War as to measures and means of national defense against antici pated raids and invasions," and further states that —

"A conference was had, and President Lincoln and Secretary Stanton were very solicitous that the State of Vermont should organize a force of militia sufficient to meet the emergency so that the national forces at the front might not be weakened by calling from that source. It will be remembered that this was a period of great importance and solicitude as to national affairs, and I have the authority of Gov ernor Smith for saying that both President Lincoln and Secretary Stanton personally besought him to make every proper effort to have such a force of militia organized, at the same time giving most unqualified assurance that the General Government would furnish the necessary arms and ammunition to put such a force on war footing."

It does not appear that this statement, or that one previously quoted from Gov ernor Smith's message, has ever been questioned.

22 CERTAIN WAR CLAIMS.

State Quartermaster Pitkiii in his report to Governor Smith, dated October 1, 1865,

"On the l]th day of December last I accompanied you to Washington, D. C., for the purpose of procuring from the War Department arms, accoutermcnts, clothing, camp equipage, etc., for the use of the militia. I succeeded in obtaining from the Ordnance Department, upon requisitions approved by you, all ordnance stores required. Camp equipage and clothing could not then be procured from the United States, and, in compliance with your order, I purchased such quantities as were con sidered necessary for immediate use."

December 7, 1864, Governor Smith requested the War Department to furnish the State arms, accouterments, ordnance stores, ammunition, equipments, camp and gar rison equipage complete, and also " uniforms, consisting of caps, coats, and pants/' sufficient for arming, equipping, and uniforming 12 regiments of infantry, 1 of cav alry, and 3 batteries of artillery.

The records of the War Department show the following action upon this request:

" Referred to Chief of Ordnance to report whether the ordnance supplies can be furnished.

E. M. STANTON.

ORDNANCE OFFICE, December 12, 1864.

Respectfully returned. All the ordnance stores asked for can be furnished.

A. B. DYER, />>•»</. General, Chief of Ordnance.

Returned to the Chief of Ordnance with directions to furnish the stores required. By order of the Secretary of War.

C. A. DANA,

Assistant Secretary of War.

WTAR DEPARTMENT, January 30, 1865. Received, Ordnance Office, December 12, 1864. I nder date of December 12 the Secretary of War writes:

''SIR: In reply to your communication of the 7th instant, requesting the War Department to furnish the State of Vermont with arms, accouterments, ordnance stores, etc., I have the honor to say that this Department will be able to furnish you with the ordnance and ordnance stores, and also with the arms specified in your letter, upon requisition made by you upon Chief of Ordnance.

"Uniforms and camp and garrison equipage can not be furnished in the present state of the supplies of the Quartermaster's Department.

"Yours, truly, "EDWIN M. STANTON,

" Secretary of War. " J. GREGORY SMITH, Governor of Vermont."

December 14, Secretary Stanton sent to Governor Smith:

" Your telegram received. I regret not having an opportunity to see you again before your departure. The military supplies will be forwarded without delay. Instructions to meet emergencies as they arrive will be given to General Dix, with •whom you will please communicate."

Under the proceedings detailed, the militia of the State were organized pursuant to legislative enactment, were furnished with arms, ordnance, and ordnance stores by the General Government, and were supplied with clothing, rubber blankets, etc., at the expense of the State, as the Secretary of War had then stated the War Depart ment to be unable to furnish them, " in the present state of the supplies of the Quar termaster's Department."

The item of $543,780.23 charged upon the books of the Ordnance Office against the State of Vermont, as .stated in the aforesaid report of March 31, 1891. is a portion of the property delivered to the State under the foregoing negotiations and orders.

The property which was delivered in 1864-65 was valued at about $640,000, and was charged on the books of the Ordnance Office to the State in the account of arms, etc., furnished to the militia of the United States under the act of April 23, 1808.

In the State quartermaster's report before cited, he says:

"In compliance with the orders of the commander in chief, I have furnished the militia with uniforms, arms, accoutrements, and ammunition."

It appears that the State expended in connection with the arming and equipment of the men of said organizations, for uniforms, clothing, rubber ponchos and tent blankets, knapsacks, canteens, and other supplies of like nature, the sum of $162,831, 110 part of which has been repaid to the State.

Said State also expended in connection with said troops other considerable sums of money which remain unadjusted.

It also appears that in the year 1870 the State sold a portion of said arms and

CERTAIN WAR CLAIMS. 23

ammunition for the sum of $143,469.66, which was turned into the State Treasury, and soon after exchanged another portion for other equipments, at a valuation of $4,099.

It is claimed on behalf of the State that these arms, etc., had remained on hand for about live years after the close of the war; that no national law existed authoriz ing the return of the arms to the General Government; that the arms were charged to the State upon a continuingaccount ; that the annual allotment of arms, etc., under the statute of 1808, was withheld from the State and was charged against the property so charged to the State; that the property required expense in care and protection, and was deteriorating in value, and that being offered a liberal price for a portion of the property, the State properly and, justifiably disposed of the same.

It is not my duty to determine the correctness or validity of these claims, but the question submitted to me is, in substance, whether the law requires that the pro ceeds of the sales of those arms (to wit, the $147,568.66, or the $143,469.66) should be set off against or deducted irorn the $179,407.80, to which Vermont is stated to be entitled under the " direct tax act " of March 2, 1891.

The questions arising as to the remaining $400,000, or thereabouts, are left in such obscurity from complications of fact, and, perhaps, from deficiencies of legislation, that they can only be reached by the accounting or the law-making departments of the Government.

It is understood that the property was charged against the State when the same was delivered, and that the balance has been carried along from year TO year under the account of the act of 1808, until the law of February 12, 1887, was enacted changing the policy of the issuance of arms for the militia and consequently the Government has had continuing knowledge of the existence and condition of the transaction.

The law of 1*08 required an annual issue of arms to each State, with the view of keeping up a constant supply. No State had any interest in the arms supplied to any other State, nor was there any provision for national control or State responsi bility to the General Government after the arms were delivered. Here were deliv ered to one State, under one order, more arms than the law allowed to be issued to the whole United States in three years.

It is plain that the arms were delivered to Vermont to meet or to prevent threat ened attacks, in such a manner as should avoid withdrawing men from the armies then active in the South ; and the charges were placed under the account of the act of 1808 as a matter of bookkeeping and without the direction of any law.

By act of .July 27, 1861 (12 Stat., 276), the Secretary of the Treasury is directed to pay to the governor of any State the expenses properly incurred by such State for enrolling, subsisting, paying, clothing, equipping, etc., its troops employed in aid ing to suppress the " insurrection against the United States, to be settled upon proper vouchers, to be filed and passed upon by the proper accounting officers of the Treasury.''

Vermont makes claim for about $66.890 under this statute.

By the act of March 3, 1875 (18 Stat.. 455), it is provided that, all issues of arms and other ordnance stores made by the War Department to States between January 1, 1861, and April 9, 1865, under the aforesaid act of 1808, and charged to the States, having been made for the maintenance and preservation of the Union, and properly chargeable to the United States, the Secretary of War is authorized upon a proper showing by such States of the faithful disposition of such arms and stores, to credit to the states the sums so charged to them.

Provided, that is, he shall find that any of such arms or stores have been sold or otherwise misapplied, he shall refuse credit for such portion thereof, and the amount thereof shall remain a charge against the State, the same as if this act had not been passed.

If it be held that the arms charged, which were sold and disposed of, were improp erly sold and were misapplied, then this act has no application as to those, and no adjustment can be made under it.

It is true that the expression of Congress implies that the selling of arms without the authority of the Government is a misapplication, but the act declares that the issue was made for the maintenance and preservation of the Union, and was prop erly chargeable to the United States.

A reasonable deduction is that the act of 1875 is without effect as to the question now under consideration.

It may properly be said, also, that the act of March 3, 1875 (18 Stat., 481) does not apply to an unliquidated claim in favor of a State arising out of a property charge which is subject to equitable recoupments in an unadjusted transaction, and that statute had no application in this case.

It is manifest that if the action which placed Vermont in condition for defense should be treated as a movement intended to defeat or ward oft' attacks made upon the United States by a belligerent, enemy, then the claim that the General Govern ment should furnish, and that it expected to pay for, the war supplies for such defense is not an unreasonable one.

24 CERTAIN WAR CLAIMS.

The auditor of the State says :

'•It was agreed by and between the President and Secretary of War of the one part, and the governor and quartermaster of the State of the other part, that the State should raise a division of militia and that the United States should provide arms, ordnance stores, camp and garrison equipage, and other supplies, to put such force in con dition for service, if required for the defense of the frontier."

The official utterances of Governor Smith and Ormsbee, as hereinbefore quoted, are practically to the same effect. Governor Smith's requisition of December 7 calls for "camp and garrison equipage, complete, and also uniforms, consisting of caps, coats, and pants, sufficient," etc.

Secretary Stanton answers December 12:

" Uniforms and cam]) and garrison equipage can not be furnished in the present state of the supplies of the Quartermaster's Department."

It seems plain that if the Department could have furnished those supplies it would have done so with the same promptness that it furnished ordnance and ordnance stores. And the phraseology used by the Secretary is strongly corroborative of the terms of the arrangement as understood by the representatives of the State.

At the date of the issue of the arms the State was entitled, upon the books of the War Department, under the act of 1808, to $3,541.28. Its quota in the field was then considerably in excess of all calls previously made ; it neither sought nor needed assistance in its state affairs or in furnishing its proportionate force for the suppres sion of the rebellion. At the same time the General Government was exerting its •whole physical power to break up the opposing armies, and was exercising its diplo matic skill in preventing attacks from Canada and a collision with Great Britain.

Under these circumstances the National Government, as a war measure, in the performance of its duty to preserve the Union, and under the pressure of a necessity for which it was nowise responsible, made the State of Vermont its instrument in the general service of the national defense and attempted to furnish it with arms and supplies.

The State, as. such, was not recognized as the party at war with the rebellion nor •with the insurgents commorant in Canada. The purpose of those who created and controlled the Northern disturbances was, as stated by Mr. Seward, "to embroil the Governments of the United States and Great Britain in a border war."

Therefore, while Vermont occupied an exposed position, and from local interest was prompt to prepare to repel an invasion, yet the aggression was against the nation and the defense was that "common defense," for which the people provided in establishing the Constitution.

In this view of the case it does not appear that there exists such a debt against the State and in favor of the United States, arising out of the occurrences and cir cumstances detailed, as either law or equity requires should be set off against or deducted from the sum standing in the State's favor under the direct-tax acts of August 5, 1861, and March 2, 1891.

If the cost of supplying the extraordinary organizations of the State with uni forms, garrison and camp equipage, and like supplies, amounting to the $162,831 specified, or over, is to be paid by the General Government, the claim for arms sold disappears, and the balance claimed by the State, together with its claim made under the act of July 27, 1861, and such accounting by the State as the law may authorize for all arms and stores received, will remain for adjustment

It does not seem to be equitable, or to be required by any law, that the transac tion of furnishing the arms, stores, etc., charged, the use and disposition thereof, and such legal or equitable rights of counterclaim or of recoupment as may exist, should be forcibly severed and separately settled.

It is shown that, November 17, 1886, the State, after referring by preamble to the condition of affairs during the closing period of the war. and alleging the expendi ture of money? for which "the State is justly entitled to be reimbursed by the United States," enacted a statute empowering the governor and the auditor of accounts of the State to adjust and settle all accounts and claims between the United States and the State.

It is further enacted that any sums found due the State may be received and paid into its treasury by said officers; and they are by said law authorized to draw upon the treasury of the State for any sum that may be found due to the United States.

Therefore, it appears that the State is not wanting in preparation in the premises, but awaits the action of the General Government.

In conclusion, permit me to say. that the specified sum of $179,407.80, proceeds of the " direct tax," is not shown to be anywise connected with or affected by the arms and ordnance issue of December, 1864, and, in my opinion, you are authorized to pay the same to the State under the act of March 2, 1891. Very respectfullv,

W. H. H. MILI.EK,

Attorney-General.

The SECRETARY OF THE TREASURY.

CERTAIN WAR CLAIMS. 25

THE STATE OF NEW HAMPSHIRE.

The facts and history of this claim are set forth in the following official papers from the War Department :

RECORD AND PENSION OFFICE, WAR DEPARTMENT,

Washington City, January 31, 1895.

SIR : Referring to your letter of the 28th instant, received yesterday, in which you request copies of papers on tile in this Department and information of record relating to the subject of national bounties paid or agreed to be paid to recruits from the State of New Hampshire mustered into the service of the United States under the call of October 17, 1863, and the reimbursement of the State for the payment of such boun ties, I am directed by the Secretary of War to inform you that a comprehensive report on this subject, made in connection with House bill No. 347, Fifty-third Con gress, first session, was furnished by this Department to the Committee on War Claims, House of Representatives, September 15, 1893.

This report, which is presumed to be easily accessible to you, and the printed copy of General Orders, No. 340, War Department, Adjutant-General's Office, series of 1863, publishing the call of October 17, 1863, herewith inclosed, contain, it is believed, all the information desired by you on this subject.

Should the report from this Department to the War Claims' Committee not be available to you a copy of the same will be furnished you upon your request therefor.

Very respectfully,

F. C. AlNS WORTH,

Colonel, United States Army, Chief Record ax d Pension Office. Hon. HENRY M. BAKER,

House of Representatives.

\ R. and P., Ko. 373031.]

Bill to provide for the adjudication and payment of the claim of the State of New Hampshire for reimbursement of the national bounties advanced and paid for the United States by said State upon the authority of the Secretary of War.

Under date of April 6, 1886, the Adjutant-General of the Army furnished a report in this case for the Committee on War Claims, United States Senate, on Senate bill No. 1900, Forty-ninth Congress, first session. Following is a copy:

WAR DEPARTMENT, ADJUTANT-GENERAL'S OFFICE,

Washington, D. C., April 6, 1SSG. To the honorable the SECRETARY OF WAR.

SIR: I have the honor to return herewith communication of the 23d ultimo, from the Committee on War Claims of the United States Senate, transmitting Senate bill No. 1900, " for the final settlement of the claim of the State of New Hampshire for reimbursement of national bounties advanced to recruits mustered into the United States service in that State under the President's call of October, 1863," together with copies of papers called for by the committee, and the replies of Cols. James B. Fry and Edward W. Hiuks to certain inquiries made relative to the subject- matter in question.

In addition to the papers herewith forwarded I beg leave to submit the following report as review of the previous action taken in the case by the Department and the basis for its adverse action thereon.

The records of this office show that under the agreement of November 5, 1863, between the governor of New Hampshire and the Provost-Marshal-General, the State claims to have advanced the whole bounty to 3,200 men, 49 of whom only were paid by the State as veteran recruits. Of this number the United States repaid to the State of New Hampshire the first installment of bounty in case of 3,187 men, to whom the State claimed to have paid the full amount of bounty at the time. Assignments to the cities and towns of that State were taken; 26 of these men were recognized as veteran recruits entitled to $400 bounty, and 3,161 as new recruits, entitled to $300 bounty, and 3,043 entitled to the $200 premium, and so paid by the disbursing offi cers, making the amount paid at that time $191.200 on account of bounty, and $6,086 as premium. This payment was made by Capfc. Charles Holmes, U. S. A., disburs ing officer at Concord, N. H., to the treasurer of the State of New Hampshire in Feb ruary, 1864, under instructions from this office, and subsequent settlements were made in some of the cases by the Pay Department on this basis ; since which time the War Department has had nothing to do with the adjustment of these claims.

Action thereon for refunding the balance alleged to be due under the agreement ot

26 CERTAIN WAR CLAIMS.

November 5, 1863, lias, since the payment of the first installment and such payments as were made, by the Pay Department, been had exclusively by the accounting officers of the Treasury (Second Auditor and Second Comptroller), through whom and by whom the later settlements have been inside.

Asa matter of fact, the State or town authorities of New Hampshire did not pay in all instances the bounty in" full to which the men were entitled at the time the assignments were taken. This is clearly indicated in Major Whittlesey's letter of December 21, 1863, to Geuersil Hinks on the subject (copy herewith), and cases are being constantly brought to the attention of this office where the men whom the State claims to have paid in full deny having received anything from the State, and make demand against the United States for payment, and settlements have been and are being made by the Treasury Department to the soldiers themselves or their heirs for the bounty thus claimed by the State. Thus, in the event of the accom panying bill receiving favorable consideration by Congress, the Government will be compelled to pay again to the State what has already been paid to the men themselves.

Attention is also invited to a consideration of the following facts in the case, as embodied in a report to the honorable Serretary of \Y;ir for the information of the honorable Attorney-General when the matter was pending in the Court of Claims in February, 1885 :

(1) The State claims to have advanced the whole bounty to 3,200 men under the agreement of November 5, 1863, which wsis to be repaid by installments under existing regulations.

(2) The records show that the United States refunded to the State of New Hamp shire the first installment of bounty in 3,187 cases, 26 only of which were proved to be veteran recruits, and so paid for by the disbursing officer.

(3) Paymasters, under instructions from this Department, paid the second install ment of bounty to the State as it became due in sill cases, except when the men had deserted, and thereby, under existing regulations, forfeited the amount due.

(4) The agent of the State (or those acting for him) has claimed that of the number thus enlisted 75 or 78 were Yeteran recruits, entitled to $400. While such may have really been the case, only 49 were claimed to have been paid for as veter ans by the State authorities, as shown in their own statement to Congress in June, 1868, while the recruit bounty only of $300 is claimed to have been paid to the oth ers. Therefore the State is not entitled to the greater sum, because a later discovery has shown more of the men to have been veteran recruits than was known at the time of their enlistment.

(5) Under any construction that may be given to the agreement of November 5, 1863. the State should not be allowed to recover more than it actually paid cash in each case, and positive proof of such payments should be required before such a claim is entertained. The original bounty rolls on which the first installment was repaid to the State treasurer. of New Hampshire are the only true basis upon which any contemplated settlement with the State should rest, as the amount therein stated to have been received by the men when they made their assignments is clearly shown in each case.

(6) In the matter of desertion and forfeiture thereby by the men of their bounty (the question upon which the whole matter in dispute between the State and the United States rests) the State executive was fully advised of the difficulties iu the way of making payments as contemplated, and the losses towns would probably incur, as the bounties were to be repaid the towns by installments, as required by existing regulations which prevented and now prevents payment of bounties to deserters. That is, the desertion was payment of bounty to the soldier, and conse quently the receipt of bounty by the State or town.

It is plainly indicated that it was not Secretary Stanton's intention to abrogate the law or regulations governing the payment of bounties (notwithstanding the statements contained in Colonel Sey's letter relative to the matter), as is shown by his prompt reconsideration and termination of the agreement of November 5, 1863, when the difficulties of the arrangements were clearly presented to him. Congress took the same view of the matter in framing Senate bill of December 2, 1872 (No. 978, Forty-second Congress), for the relief of the State of New Hampshire, ^vhich failed to receive the signature of the President in time to become a law, and in the opinion of this office, the same reasons which have governed the adverse decisions heretofore had by the Executive Departments, Congress, and the Court of Claims in this case still hold good, and should prevent payment of bounties forfeited by desertion.

I am, sir, very respectfully, vour obedient servant,

R. C. DRUM,

A djit tant- General.

CERTAIN WAR CLAIMS. 27

No. 30 EAST SIXTY-THIRD ST., NEW YORK CITY,

J/«rcA 27, 1886. The ADJUTAXT-GEXERAL, UNITED STATES ARMY,

Washington, D. C. :

SIR: I am in receipt of your letter of yesterday transmitting certain papers con cerning ;t claim made by the State of New Hampshire against the United States. Among the papers I lind a'letter to the Secretary of War from the chairman of the Committee on War Claims of the United States Senate, from which the following is an extract :

"The committee also desires to have certain inquiries made by the War Depart ment, and the information obtained thereby forwarded, of Provost-Marshal-General J. B. Fry, what his recollection is concerning the letter of Major Mack, of November 11, 1863, and of Assistant Adjutant-General Lawrence's reply of November 19, and of the subject-matter of the letters, and what knowledge, if any, the Secretary of War had of the correspondence, and what other material facts are within his knowledge."

In response I have the honor to state that I remember the transaction. It was one of the early experiments resulting from the law for compulsory military service, and now that 1 have read the communications relating to it, I recall, and in its general features identify, the correspondence. As shown by Governor Gillmore's telegram of November 4,' 1863, the agreement originated in the State on the presumption that it would be of advantage to New Hampshire by aiding her to nil her quota and escape draft. But it was accepted by the General Government because it was thought that it would hasten the reeuforcement of our armies, at that time a matter of the iirst importance in the Union cause. In other words, the agreement was made because both contracting parties thought the public interests which they represented would be promoted by it. Governor Gillmore's telegram of November 4, making the proposition, was addressed to the Secretary of War, not to the Provost- Marshal-( General. The proposed compact involved a disposition of public funds the Provost-Marshal-Gen era! was not competent to make, and required the action of disbursing officers who were entirely beyond the Provost-Marshal-Geueral's authority. The agreement was entered into on the part of the United States by Secretary of War E. M. Stanton. My recollection is quite distinct that Secretary Stanton con sulted me in relation to the matter, examined the correspondence-, deliberated upon it, and then wished to make the agreement, hoping it would hasten the reenforce- ment of onr armies.

To answer more specifically the inquiries submitted to me, I will say that, accord ing to my recollection, the letter of November 14, 1863, from Major Mack, printed in the "Memorial of the State of New Hampshire,'' is a correct copy of the letter received by me from that officer, and that I submitted the original to the Secretary of War and received his decision that "if the recruit deserts after delivery to gen eral rendezvous and muster into United States service, the Government is alone responsible."

Captain Lawrence, who signed the letter of November 19, 1863, to General Hinks, which appears in this case, was regularly on duty in the Provost-Marshal-General's Bureau of the War Department, he, among others, having been formally named in a circular. No. 79, War Department, Provost-Marshal-General's Bureau, Washington, D. C., September 5, 1863, which says:

" The following-named officers are announced as on duty in this office, and are empowered to conduct, under the direction of the Provost-Marshal-General, the ordi nary correspondence connected with their respective branches of business." The announcement in this circular was made with the knowledge and sanction of the Secretary of War. Captain Lawrence was therefore fully empowered to convey, just as he did in the letter of November 19 to General Hinks, the instructions he received from the Provost-Marshal-General. That the decision which he communi cated was made by the Secretary of War, and that it was deliberately rendered by Mr. Stauton after a full knowledge and understanding of the correspondence in the case, I have already stated as my recollection of the matter.

I may add that the decision of the Secretary was in strict accordance with a gen eral and necessary rule of the War Department, that after a recruit had been duly mustered into United States service and delivered to an authorized agent of the General Government at a designated rendezvous, he was credited to the locality which sent him, and the General Government became responsible for his continuance in its service, and would not, through its failure to keep him, escape the obligations it incurred to get him. I remember that Secretary Stan ton gave that ruling as sound in itself, and as expedient and proper to proceed upon in exacting the quotas of troops from the various States and districts. He adhered to it in the agreement. Very respectfully, your obedient servant,

JAMES B. FRY, Retired A. A. G., rank of Colonel, Brevet Major- General, U. S. A.

(formerly Provost-Marslial-General U, S.).

28 CERTAIN WAR CLAIMS.

CAMBRIDGE, MASS., March 30, 1886. Brig. Gen. RICHARD C. DRUM,

Adjutant-General United States Army, Washington, J). C.

GENERAL : I have the honor to acknowledge receipt of your communication of the 26th instant, requesting, by direction of the Secretary of War, that certain informa tion desired by the Committee on War Claims of the United States Senate be fur nished at the earliest practicable moment, and in reply respectfully submit the following statement :

It may be proper for me to remark at the outset that uiy recollection of daily routine and minute details of official business transacted twenty-two years ago is far from distinct, especially an at the time referred to I was engaged in gathering up and organizing under a single executive head the duties, greatly increased by orders just received from the War Department, that had previously been performed by four different officers, each acting in great measure independent of the others.

I was not consulted with reference to the letter of Major Mack of November 11, 1863, but the subject to which it referred had repeatedly been brought to my atten tion by State officials and selectmen interested in securing recruits to nil the quota of their respective towns, who desired an expression of my views concerning the instructions of the War Department contained in the dispatch of Provost-Marshal- General Fry to Governor Gilmore on the 5th of November, 1863. To all parties who sought an expression of my views upon this point I uniformly replied that while I entertained no doubt as to the intent and scope of the instructions of the War Department, I believed the plan proposed was so wide a departure from previously existing regulations concerning recruiting that it would not be long continued, and advised all who desired to avail themselves of the supposed advantages of the plan to hasten forward their recruits; and further stated to them that as the general Government had apparently assumed the responsibility of refunding the bounty advanced to every recruit properly mustered and delivered at the general rendezvous, I deemed it my duty to resort to extraordinary precautions to prevent desertions and to defeat any fraudulent attempts that I apprehended might be made to substitute worthless men for recruits who had passed examination by surgeons and mustering officers.

By my general instructions, received in person from the Secretary of War and through communications from the War Department, 1 have been enjoined to make every possible effort to stimulate voluntary enlistments in New Hampshire, and was required to confer freely with the governor of the State respecting all matters per taining thereto, and habitually did so; therefore, I have not a doubt that I promptly communicated to Governor Gilmore all instructions received by me from the War Department concerning enlistments in the State of New Hampshire. I have an indis tinct recollection of having communicated to Governor Gilmore, in the presence of State Treasurer Sanborn, Adjutant-General Colby, and others, immediately upon the receipt thereof, the instructions of the War Department contained in the communi cation of Capt. Samuel B. Lawrence, under date of November 19, 1863, in reply to the inquiries of Major Mack, my predecessor in office, as acting assistant provost- marshal-general for New Hampshire, concerning the responsibility of the General Government under the already existing agreement, and respecting the exemption from the draft of towns that filled their quotas by voluntary enlistments. I am, General, very respectfully, your obedient servant,

EDW. W. HINKS, Colonel and Brevet Brigadier-General, U. S. A. (retired).

(The letter from the Second Comptroller to the Secretary of War, of February 29, 1884, was returned to him by the Secretary of War on March 15, 1884, and is there fore no longer a part of the files of this Department. Copy thereof, can not be furnished. )

WAR DEPARTMENT, ADJUTANT-GENERAL'S OFFICE,

Washington, March 8, 1884. To the Honorable the SECRETARY OF WAR :

SIR : I have the honor to return herewith letter of the Second Comptroller of the Treasury requesting to be furnished with any information the records may afford tending to show by whom the pencil indorsement signed E. L. S., on letter from Maj. O. A. Mack, acting assistant provost-marshal-genei-al of New Hampshire, dated November 11, 1863, to Col. James B. Fry, Provost-Marshal-Geueral, was writ ten; what relation the writer held to the Government, as well as to any of the officers of the War Department, and to report as follows :

The pencil memorandum referred to was evidently written by E. L. Stanton, who at the time was private secretary to his father, the Hon. E. M. Stautou, Secretary

CERTAIN WAR CLAIMS. 29

of War, and was the authority upon which was based the letter from the Provost- Marshal-General's Office, of November 19, 1863, to Brig. Gen. E. W. Hinks, acting assistant provost-marshal-geueral of New Hampshire. Copy herewith. I am, sir, very respectfully, your obedient servant,

R. C. DRUM, Adjutant- General.

OFFICE ACTING ASSISTANT PROVOST-MARSHAL-GENERAL,

STATE OF NEW HAMPSHIRE,

Concord, November 11, 1863.

COLONEL: From conversation held with Governor Gilmore I learn that he has had some correspondence with you, respecting the State advancing the amount of the bounty offered by the General Government to recruits, and receiving an assignment from them of their claims.

The governor had obtained your consent to this, on behalf of the Government. But, I believe, it was found that additional legislation would be necessary for the State to carry out this plan ; and the governor has, in his proclamation, recommended the towns and cities to adopt it. And it appears now that many, if not all of them, will adopt it. The governor seemed to be of the opinion that the Government would pay the bounty in the stipulated installments, even if the recruit deserted. I do not think this would, or should, be done, and I have so informed such parties as have consulted me. 1 respectfully ask instructions on this point.

I have also been asked that in case the State does not furnish her full quota under this last call of the President, and a draft is ordered in January to fill it, whether the towns that have filled their quotas by voluntary enlistment will be exempt from that draft.

Since the receipt of your telegram of the 5th instant, saying that if a State filled

her quota under this call, no draft would be ordered in January, I have been of the

opinion that the same principle would be applied to the towns so far as practicable.

I think this would be proper, and have a beneficial effect, stimulating all the towns

to work earnestly in the recruiting business.

I respectfully submit the suggestion to your consideration. I am, Colonel, very respectfully, your obedient servant,

O. A. MACK,

Major and A, D. C., A. A. P. M. G. To Col. J. B. FRY,

Provost-Marshal-General, Washington, D. C.

[Pencil indorsement.]

Inclosed copy of telegram to Governor Gilmore, and say that if the recruit deserts after delivery to general rendezvous and muster into United States service, the Government is alone responsible. As far as possible towns, etc., will be exempt from draft if fall quota is furnished.

Answered November 19, 1863.

WAR DEPARTMENT, PROVOST-MARSHAL-GENERAL'S OFFICE,

Washington, D. C., November 19, 1963. Brig. Gen. E. W. HINKS, U. S. V.,

Acting Assistant Provost-Marshal-General for New Hampshire, Concord, N. H. GENERAL: I am directed by the Provost-Marshal-General to acknowledge the receipt of your communication of the llth instant, relative to the State advancing the amount of the bounty offered by the General Government to recruits and receiving an assignment from them of their claim. In reply I am instructed to inclose here with copy of a telegram to Governor Gilmore of the 5th instant, and to state that if the recruit deserts after delivery to the general rendezvous and musters into the United States service, the Government is alone responsible.

As far as possible, towns, etc., will be exempted from draft if their full quota is furnished.

I am, General, very respectfully, your obedient servant,

SAMUEL B. LAWRENCE,

Captain Sixteenth Infantry and Assistant Adjutant-General.

30 CERTAIN WAR CLAIMS.

Additional correspondence, orders, etc., bearing on the subject which should be considered by Congress in connection wilh the accompanying bill and 'memorial.

WAR DEPARTMENT, PROVOST-MARSHAL-GKXKUAL'S OFFICE,

Washington D. C., December 9, 1863. His Kxelleucy J. A. GILMORK,

Governor of New Hampshire, Concord, N. H.

SIR : I have the honor to inclose herewith memoranda of the proposition sub mitted to me for refusing to the towns of New Hampshire the amount of bounty advanced to recruits under the present call of the President, and' to state that the plan proposed is approved.

Orders will be issued immediately to the United States disbursing officers at Concord to pay to the State treasurer the first instalment of the bounty due, and the Paymaster-General will be requested to provide for the payments of the future instalments as they become due.

I am, sir, very respectfully, your obedient servant,

JAMES B. FRY, Provost- Marshal- General.

WAR DEPARTMENT, PROVOST-MARSHAL-GENERAL'S OFFICE,

Washington, D. C., December 10, 1S63. Brig. Gen. E. W. HINKS,

Superintendent United States Recruiting Service, Concord, N. R.

GENERAL: By direction of the Provost-Marshal-General I inclose herewith a copy of a letter to His Excellency Governor Gilmore and memoranda in relation to refunding to the towns of New Hampshire the amount of bounty and premium advanced to recruits under the present call of the President.

You will please instruct the disbursing officers under your charge to pay to the State treasurer the first installment of the bounty due in accordance with the plan proposed in the memoranda.

I am, General, very respectfully, your obedient servant,

CHAUNCEY MCKEEVER, Assistant Adjutant-General.

[Telegram — Received "Washington December 11, 1863.]

CONCORD, N. H., December 10, 1863. To Hon. E. M. STANTON,

Secretary of War.

If you will order your red-tape officers out of New Hampshire, except so far as is necessary to take care of the men after they enlist, I will sec that our quota is filled in good shape. Captain Colby, provost-marshal for this district, is a first-rate man; the only drawback is the interference of the officers that Government has placed here, which is all wrong. Give us the power to manage in our own way, and I pledge myself that New Hampshire shall furnish, without a draft, the men that the President has called on us to raise. Please answer.

J. A. GILMORE, « . Governor of New Hampshire.

WAR DEPARTMENT, PROVOST-MARSHAL-GEXERAL'S OFFICE,

Washington, D. C., December 11, 1863. Governor J. A. GILMORE,

Concord, N. H.

A dispatch to the Secretary of War, purporting to be from you, and in the following terms, has been received, to wit :

" If you will order your red-tape officers out of New Hampshire, except so far as is necessary to take care of the men after they enlist, I will see that our quota is filled in good shape. Captain Colby, provost-marshal of this district, is a first-rate man; the only drawback is the interference of officers that Government has placed here, which is all wrong. Give iis the power to manage in our own way, and I pledge myself that New Hampshire shall furnish, without a draft, the men that the President has called on us to raise. Please answer."

The tone and language of this dispatch indicate that there are abuses going on, as you state, which demand instant correction ; I therefore, in the temporary absence

CERTAIN WAR CLAIMS. 31

of the Secretary of War, ask that you tell me by name what officers are interfering •with the raising of troops, and in what manner they interfere.

Please also state definitely what further power you desire in the premises. I believe the only power the Government now reserves in the matter of raising the volunteers called for from New Hampshire is to muster them in and pay them.

The Government has endeavored to do everything that your excellency desired to enable you to raise your quota, and it therefore has a right to claim that the charges you make it and your further wishes as to more power may be made so specifically as to enable it to take further action. If, therefore, the above dispatch is genuine or written by your authority will you please give specific information by telegram?

JAMES B. FRY, Provost-Marshul-General.

HEADQUARTERS SUPERINTENDENT VOLUNTEER RECRUITING SERVICE,

Concord, N. R., December 17, 1863.

i [General order Ko. 2.]

In accordance with directions from Provost Marshal-General Maj. J. H. Whittlesey, chief mustering and disbursing officer in New Hampshire, will pay to the treasurer of the State of New Hampshire, in conformity to the plan proposed in the accom panying memoranda marked A, the first installment of the bounty and the premium assigned by volunteer recruits to the towns to fill whose quota they enlisted. By order of Brigadier-General Hinks :

SOLAN A. CARTER, Captain and Acting Assistant Adjutant-General.

MUSTERING AND DISBURSING OFFICE,

Concord, X. H., December 21, 1S63.

SIR : I have the honor to report that it will be impossible for me to proceed in the payment to the State treasurer of the premium and advance bounty due the volun teers enlisted under the recent call, in conformity with your orders of the 17th instant, until the allotment rolls shall have received such amendment and verification as shall place their validity beyond question.

First. The telegram from War Department, Paymaster-General's Office, of Novem ber 5, 1863, authorizing the payment of these assignments, contemplates the payment by the towns " in cash to each man mustered the amount of bounty offered by the General Government," and the proclamation of the governor of this State announc ing said decision to the people distinctly indicates the same as the condition of the repayment of the amounts to the towns. (Copies of the telegram and proclamation are inclosed.)

Second. No argument, therefore, based on the essential requisites of vouchers is required to prove the necessity of evidenceof actual payment of the amounts receipted for. I would remark, however, that all vouchers paid by any class of United States disbursing officers are covered in some part of their course by a virtual certificate of the officer that the money receipted for has actually been paid.

Third. The allotment rolls hitherto presented to me have no other evidence of the actual payment to the recruit of the money assigned away but their signature, while it is a matter of public notoriety that in the present transaction connected with the procurement of recruits by the towns, the recruits have not been paid in full "the amount of bounty offered by the General Government " in many instances.

Fourth. I am forced, therefore, to hold these allotment rolls invalid as an assign ment of any greater sums than the amount actually paid in hand to the recruit on being mustered, and must require sufficient evidence to establish the fact of the amounts of such payments.

Fifth. I propose a requirement, in addition to the certificate of the provost-marshal 011 the allotment rolls, of a clause to the effect that the amount receipted for and assigned was actually paid to the recruit in each case, and that they subsequently receive an indorsement of examination and approval from the superintendent of the volunteer recruiting service as the final seal of their validity, necessary for my security and that of paymasters who make future payments upon them.

Sixth. I herewith inclose :

"A. A blank allotment roll with the additions proposed.

"B. An abstract of individual assignments to meet the requirements of the plan authorized in the approved memoranda accompanying your order, and the printed

32 CERTAIN WAR CLAIMS.

form of individual assignments used by the towns, with an oath of verification indorsed.

" C. Modified receipt roll to meet the case of these payments to the State treasurer.

Seventh. I am unwilling to move in this matter without extreme caution and the

full understanding and approval of uiy mode of procedure by the Paymaster-General,

and I therefore request you to forward this communication with its inclosures to

him for his definite sanction or modification.

Eighth. I am convinced that no system of verification less stringent than that proposed in this communication, and more specifically in the blank forms accompany ing it, will suffice to vindicate the rights of the soldiers who are to fight our battles and the sacred faith of the Government toward them.

I am, sir, very respectfully, your obedient servant,

J. H. WHITTLESEY,

Major, United States Army, Mustering and Disbursing Officer. Brig. Gen. E. W. HINKS,

U. S. Vols., Supt. Vol. Bee. Service.

OFFICE ACTING ASSISTANT PROVOST-MARSHAL-GENERAL,

STATE OF NEW HAMPSHIRE,

Concord, December 22, 1893. Col. JAMES B. FRY,

Provost-Marshal-General, Washington, D. C.

COLONEL: I have the honor to inclose you herewith a letter of Maj. J. H. Whit- telsey, United States Army, chief mustering and disbursing officer on duty in this State, transmitting proposed blank forms of payment of premiums and advance bounty to State treasurer, and asking that the allotment rolls receive official verification by the superintendent, etc., and particularly request your attention to the para graphs numbered 3, 4, 5, and 8, in the provisions of which I heartily concur.

I have repeatedly cautioned the provost marshals that the assignments of bounty and premium by recruits without a full equivalent in cash being paid would be held by the Government as null and void ; and I think the mode suggested by Major Whit- tlesey of requiring provost marshals to certify to the amount of cash actually paid to the recruits is absolutely necessary, to prevent the consummation of fraud upon the soldiers and the Government, for which the loose manner of conducting the recruiting business by towns, as well as the neglect of officers to adopt proper pre cautions to secure the rights of the recruit, have offered too great an opportunity. I request your approval of the mode of repayment proposed by Major Whittlesey, and of the several blank forms submitted by him.

I am, Colonel, very respectfully, your obedient servant,

EDW'D W. HINKS, Brig. Gen. U. S. Vols., A. A. P. M. G.

STATE OF NEW HAMPSHIRE.

A PROCLAMATION BY HIS EXCELLENCY JOSEPH A. GILMORE, GOVERNOR OF THE STATE OF NEW HAMPSHIRE.

The President of the United States has issued a proclamation calling upon the governors of the loyal States to raise ior the service of the United States, before the 5th day of January next, 300,000 volunteers. The quota for New Hampshire under this call will be as follows :

For the First Congressional district 1, 390

For the Second Congressional district • 1, 129

For the Third Congressional district 1, 249

Total .' 3,768

The quotas of the different towns and wards will be announced as speedily as possible from the adjutant's office.

I would impress upon the loyal citizens of New Hampshire the fact that this call of the President is not unnecessary. The recent draft has furnished very few men to our armies. The term of service of many of our volunteers is about to expire. If we throw into the field a fresh army of " three hundred thousand more" before the 1st of January their term of service will be short, while they will win the same honor and emoluments with those who have "borne the burden and heat of the day." The moral effect of such a reenforceinent of our armies, following such vie-

CERTAIN WAR CLAIMS. 33

tories as Gettysburg, Vicksburg, and Port Hudson, will be the deathblow of the rebellion. The volunteers who shall be mustered into the service from this State are designed to fill up the ranks of the New Hampshire regiments which have already won immortal fame, and each recruit will be permitted to designate the corps which he wishes to enter.

The General Government gives to each fresh recruit $302, to each veteran $402. In addition to these sums I do hereby, with the advice and consent of the executive council, offer a bounty of $100 to every man who volunteers in response to this call before the 5th day of January next, and I would recommend to the several cities and towns to take immediate measures for promptly raising their full quota, by offering, in accordance with the law enacted July 9, 1862, reasonable bounties to be paid, in addition to the Government and State bounties; or for the purpose of cash ing the bounties offered by the General Government so that they shall be paid to each volunteer in full when he is mustered into service.

Let me remind the citizens of New Hampshire that if this call is not met before the 5th of January, 1864, a draft will then be ordered in this State to meet all defi ciencies up to that date.

The conscription act provides that the first class of those enrolled shall be exhausted before the second is called upon, and every member of the first class may consider himself as elected unless this call for volunteers is promptly met; and there is a strong probability that Congress, immediately on coming together, will strike from the conscription act the commutation clause and cause every able-bodied man who is drafted to be represented in the field.

It is very evident that some who have stayed at home and talked war must under this call, report themselves for duty. It is evident that those who have deprecated and opposed the recent draft must now show their faith in volunteering by their works.

Men of New Hampshire, we can meet this call upon us before the 1st of January, and, God helping us, we wil do it. Women of New Hampshire, it is your duty to say to the husbands, brothers, sons, and friends whom your influence has hindered from responding to the calls of their country, "Go to the rescue or be accounted false to your country and to God." Shall the Granite State, the State of Langdon and Stark, prove recreant in such a crisis as this? God forbid.

Given at the council chamber at Concord, this 4th day of November, in the year of our Lord one thousand eight hundred and sixty-three, and of the Independence of the United States the eighty- eighth.

JOSEPH A. GILMORE, Governor. ALLEN TENNY, Secretary of State.

STATE OF NEW HAMPSHIRE, ADJUTANT-GENERAL'S OFFICE,

Concord, November 9, 1863. [L. S. General Order, No. 14.]

Under call of the President, dated October 17, 1863, for 300,000 volunteers, to serve for three years of the war, but not exceeding three years, the quota assigned to this State is 3,768. The number assigned to each town and city, according to the enroll ment made by the United States marshals, is annexed, the same having been pre viously forwarded by mail to the city and town authorities. If this number is not raised by enlistments a draft is ordered to supply the deficiency, commencing on the 5th day of January next. All volunteers will be mustered into regiments now in the field, no new organizations being authorized. Recruits will, however, be allowed to enter any existing regiment thev rnav select whose term of service expires in 1864 or 1865.

The quotas for the men demanded by the recent draft, having been assigned by the various towns, is made necessary by the failure to raise volunteers, it will be for the deficiency in each town from the commencement of the draft; but it is not supposed that if the call for volunteering is successful, no draft will be made for other deficiencies.

The following telegram has been received and is published for the information of the mayors and selectmen of the several cities and towns in the State :

WASHINGTON. November 5, 1863. ToMaj. O. A. MACK.

If State furnishes her full quota of volunteers under the President's call of October 17, 1863, for 300,000 men, the draft ordered for January 5, 1864, will not take place.

J. B. FRY,

Provost-Marshal-General.

Onicial. O. A. MACK,

Acting Assistant Provost-Marshal-General.

H. Kep. 1957 3

34 CERTAIN WAR CLAIMS.

The time for raising volunteers is short, and will require not only the united efforts of city and town officers, but of every loyal citizen whose heart is in the cause. It is confidently hoped and believed that, by proper exertions, New Hamp shire's quota under the present call can be filled ami the State relieved from an impending draft.

The Commander-in-chief is authorized to designate a sufficient number of recruit ing officers, who will report to Maj. O. A. Mack for requisite orders, instructions, and blanks. Recruiting officers will also report weekly, on Saturday, to the adju tant-general of the State the number of men enlisted on the quota of their respective towns or cities during the week.

Each recruit who lias heretofore served in the Army of the United States not less than nine months and been honorably discharged will receive bounty of $402 from the United States and $100 bounty from the State, total $502, to be paid as follows :

Date of muster into service, one month's pay in advance $13.00

First installment of bounty 60. 00

Premium . . 2. 00

75. 00

State bounty prior to leaving the State 100. 00

Two months after mustering 50. 00

Six months after mustering 50. 00

Twelve months after mustering 50. 00

Eighteen months after mustering 50.00

Two years after mustering 50. 00

Two and one-half years after mustering 50. 00

Three years after mustering 40. 00

If the Government shall not require these troops for the full period of three years, and they shall be mustered honorably out of service before the expiration of their term of enlistment, they shall receive upon being mustered out the whole amount of bounty remaining unpaid, the same as if the whole term had been served. The legal heirs of volunteers who die in service shall be entitled to receive the whole bounty remaining unpaid at the time of the soldier's death.

Each recruit who has not heretofore served in the Army of the United States will, if he enlists to serve in old regiments, receive a bounty and premium of $302 from the United States and $100 from the State, to be paid as follows :

Date of muster into service, one month's pay $13. 00

First installment of bounty 60. 00

Premium . . 2. 00

75.00

State bounty prior to leaving the State 100. 00

Two months after mustering 40. 00

Six months after mustering , 40. 00

Twelve months after mustering 40. 00

Eighteen months after mustering 40. 00

Two years after mustering 40. CO

Three years after mustering 40. 00

By a recent telegram from the War Department towns are authorized to pay the United States bounty to volunteers in cash, receiving an assignment for the same from every recruit duly mustered into the United States service, which will be paid in installments to the towns in the same manner as proposed to volunteers. Per order of His Excellency :

JOSEPH A. GILMORE, Governor and Commandcr-in- Chief. DANIEL E. COLBY,

Adjutant-General.

[Memoranda A.] NEW HAMPSHIRE BOUNTY ALLOTMENT.

The various towns in New Hampshire, in accordance with a telegram from the War Department to the governor, have advanced to the volunteers, to fill their quota under the last call of the President, the Government bounty of $302, and taken assignments from the volunteers of their claim for such bounty. The towns now desire that arrangements may be made to pay them the first installment of the Gov-

CERTAIN WAR CLAIMS. 35

eminent bounty due upon the mustering in of the recruit, and also to pay them here after the installments of the bounty as the same may become due.

First. From each of the first 300 or 400 recruits enlisted a written instrument of assignment in proper legal form was taken, but no allotment roll was signed by the recruit.

Second. After 300 or 400 recruits had made separate assignments as above allot ment rolls were prepared in accordance with the accompanying form for recruits for each regiment, and have been signed in duplicate by each recruit. Will the Depart ment now give the proper instructions for the payment of the Uounties?

The following general suggestions have occurred to the State authorities: That in cases of the recruits mustered in without allotment rolls, the towns may be allowed to prepare, under the certificate of the town agents and the mustering officer, duplicate list corresponding to the allotment rolls subsequently adopted, filing, also, with such lists copies of the instruments of assignments given by the recruits, to be used as allotment rolls.

That one copy of each allotment list and each allotment roll be deposited with the State treasurer of New Hampshire, and one copy with the disbursing officer at Concord, N. H.,'aud that the payment of the first installment of the Government bounty may be made by the disbursing officer to the State treasurer, who shall distribute the same to the various towns.

That after the first payment is made by the disbursing officer at Concord, the lists and rolls deposited with him be forwarded to the Paymaster-General at Washington, so that payment of the future installments to the soldier may be stopped, and as each subsequent installment becomes due, payment may be made, by the draft of the Paymaster-General to the State treasurer, to be distributed by him as before.

[Copy of telegram.]

WAR DEPARTMENT, PROVOST-MARSHAL-GEXEHAL'S OFFICE,

Waslnmjtun, I). C., November 5, 1863.

His Excellency Governor GILMORE,

Concord, N, H.

Your telegram to Secretary of War, asking if the State of New Hampshire or the various towns should pay in cash to each man mustered the amount of bounty offered by the General Government and take an assignment of his claim for bounty, will the Government pay these bounties to the State or towns instead of to the men, has been received. The proposition will be entertained and the bounty paid to the State or to the towns, as proposed by you, for every recruit raised under the present call and duly mustered into United States service and delivered at the general rendezvous.

JAMES B. FRY, Provost-Marshal- General.

The status of the case has undergone no change since the date of the report quoted above.

Respectfully submitted. F. C. AIXSWORTH,

Colonel, United States Army, Chief of Office. The SECRETARY OF WAR. RECORD AND PEXSIOX OFFICE, WAR DEPARTMENT,

September 15, 1893.

CLAIM OF THE STATE OF KENTUCKY.

This claim is for the sum of $190,650. It was filed in the Treasury Department on December 28, 1877, and was reported adversely by the Third Auditor to the Second Comptroller September 22, 1891, and the said adverse action of the Auditor con firmed by the Second Comptroller, June 22, 1892, for want of authority, etc. Said claim was for matters as follows, to wit :

7,433 muskets, at $20 each $148,660

1,430 pistols, at $10 each ' 14, 300

15 cannon, at $350 each 5, 250

480 swords and sabers, at $5 each 2, 440

1,000 muskets furnished to Indiana regiments after the battle of Richmond,

Ky., at $20 each 20,000

Total 190,650

36 CERTAIN WAR CLAIMS.

THE STATE OF NEBRASKA.

The facts and history of this claim are set forth in House Report No. 485, Fifty- third Congress, second session; Senate Report No. 45, Fifty-third Congress, first session.

THE STATE OF PENNSYLVANIA.

The facts and history of this claim are set forth in House Report No. 37, Fifty- third Congress, first session ; House Report No. 166, Fifty-second Congress, first session; House Report No. 1357, Fifty-first Congress, first session.

THE STATE OF NEW YORK, WAR 1812.

The facts and history of this claim are set forth in Senate Report No. 1438, Forty- eighth Congress, second session.

THE STATE OF MISSOURI.

The facts and history of this claim are set forth in House Report No. 695, Fifty- second Congress, first session.

THE STATE OF NEVADA, INDIAN WAR CLAIMS.

The facts and history of this claim are set forth in Senate Report No. 197, Fifty- third Congress, second session; Senate Report No. 232, Fifty-third Congress, second session.

FREDERICK CITY, MD., CLAIM.

The facts and history of this claim are set forth in House Report No. 520, Fifty- second Congress, first session ; House Report No. 1917, Fifty-first Congress, first session.

HAGERSTOWN, MD., CLAIM.

The facts and history of this claim are set forth in House Report No. 746, Fifty- second Congress, first session; House Report No. 1917, Fifty-first Congress, first session.

MIDDLETOWN, MD., CLAIM.

facts and history of this claim are set forth in House Report No. 746, Fifty- l Congress, first session; House Report No. 1917, Fifty-first Congress, first

The second session

THE STATE OF PENNSYLVANIA, WAR 1861.

The facts and history of this claim are set forth in House Report No. 167, Fifty- second Congress, first session; Senate Report No. 518, Fiftieth Congress, first session.

OREGON AND WASHINGTON INDIAN WAR CLAIMS, 1855-56.

The facts and history of this claim are set forth in House Ex. Doc. No. 45, Thirty- fifth Congress, first session, and in House Ex. Doc. No. 51, Thirty-fifth Congress second session.

CALIFORNIA INDIAN WARS, 1850 TO 1861.

The facts and history of this claim are set forth in Senate Ex. Doc. No. 84, Fifty- third Congress, second session; Senate Ex. Doc. No. 122, Fifty-first Congress, first session.

THE STATE OF FLORIDA.

The facts and history of this claim are set forth in House Report No. 4, Fifty-third Congress, first session; Senate Report, No. 326, Fifty-third Congress, second session, to accompany Senate bill No. 1286, which passed the Senate without amendment February 26, 1895.

THE STATES OF CALIFORNIA. OREGON, AND NEVADA, FOR MONEYS PAID STATE MILITIA, WAR 1861.

The facts and history of these claims are set forth in Senate Ex. Docs. 11, 17, and 10, Fifty-first Congress, first session.

CERTAIN WAR CLAIMS. 37

THE STATE OF CALIFORNIA, WAR 1861, CLAIM.

See Senate Ex. Doc. No. 11, Fifty-first Congress, first session; see Senate Mis. Doc. No. 162, Fifty-third Congress, second session ; see Senate Report No. 287, Fifty- third Congress, first session; see House Report No. 558, Fifty-third Congress, second session.

CLAIM OF THE STATE OF OREGON, WAR 1861.

See Senate Ex. Doc. No. 17, Fifty-first Congress, first session ; see Senate Mis- Doc. No. 162, Fifty-third Congress, second session ; see Senate Report No. 287, Fifty- third Congress, first session; see House Report No. 558, Fifty-third Congress, second session.

THE CLAIM OF THE STATE OF NEVADA, WAR 1861.

See Senate Ex. Doc. No. 10, Fifty-first Congress, first session; see Senate Mis. Doc. No. 162, Fifty-third Congress, second session; see Senate Report No. 287, Fifty- third Congress, first session; see House Report No. 558, Fifty-third Congress, second session.

CLAIM OF THE STATE OF PENNSYLVANIA FOR MONEYS PAID ITS CITI ZENS FOR PROPERTY LOST IN THE WAR OF 1861-1865.

See House Report No. 37, Fifty- third Congress, first session ; see House report No. 166, Fifty-second Congress, first session; see House Report No. 1357, Fifty-first Congress, first session.

CLAIM OF THE STATE OF KANSAS FOR MONEYS PAID ITS CITIZENS FOR LOSSES OF PROPERTY IN THE WAR OF 1861-1865.

See House Report No. 602, Fifty-second Congress, first session ; see House Report No. 1912, Fifty-first Congress, first session.

CLAIMS OF THE STATES OF NEW YORK, PENNSYLVANIA, DELAWARE, SOUTH CAROLINA, AND THE CITY OF BALTIMORE FOR PAYMENT OF BALANCES DUE ON ADVANCES MADE BY THEM IN THE WAR OF 1812.

See Senate Ex. Doc. No. 17, Fifty-first Congress, second session ; see Senate Ex. Doc. No. 14, Fifty-second Congress, second session ; Senate Report No. 456, Fifty-first Con gress, first session; House Report No. 220, Fifty-second Congress, first session; House Report No. 1706, Fifty-first Congress, first session.

CLAIM OF THE STATE OF NEW YORK FOR MONEYS PAID HER MILITIA

IN THE WAR OF 1812.

See Senate Report No. 1438, Forty-eighth Congress, second session.

CLAIM OF THE STATE OF CALIFORNIA FOR MONEYS PAID FOR SUP PRESSING INDIAN INSURRECTIONS.

See Senate Ex. Doc. No. 122, Fifty-first Congress, first session; see Senate Ex. Doc. No. 84, Fifty-third Congress, second session.

CLAIMS OF VARIOUS STATES FOR INTEREST ON MONEYS ADVANCED BY THEM FOR THE BENEFIT OF THE UNITED STATES, WTAR OF 1861-1865, TO AID IN MAINTAINING -'THE COMMON DEFENSE."

See House Report No. 309, Fiftieth Congress, first session; see House Report No. 555, Fifty-second Congress, first session; see Senate Mis. Doc. No. 162, Fifty-third Congress, second session.