entire number cannot well be ascertained. Some two thousand (2,000) of this class have been added during the year.

The settlements now occupy four rooms, containing, in all, about twenty-eight thousand (28,000) cubic feet of space available for files. Owing to certain alterations made in the large room, and the removal therefrom of the rolls of the war of 1812, it is probable there will be room for the incoming accounts up to June 30, 1876.

At present, the files are in good condition; but the rooms, with one exception, are uncomfortable and unsafe, none of them being fire-proof, and some steps should be taken at an early day to procure a tire-proof building, not only for the valuable papers already filed, upon which large sums have been paid, but also for the additional settlements which are added year by year.

There are ten lady copyists assigned to this Office, who have been usefully employed during the year. The number of difference-sheets registered was 980, miscellaneous papers 3,921; total, 4,901. The number of pages of difference-sheets copied and compared was 3,351, number of miscellaneous papers, 13,503 pages; number of pages of letters, 3,598; total, 20,455 pages.

The business of some portions of the Office shows considerable increase; but the work has been performed as promptly as the force in the Office could perform it. The persons employed have been generally faithful and efficient in the discharge of the duties assigned them; but, for the reasons stated above, some accounts in the pension division have not been examined and reported as early as was desirable. The work of transferring the names of pensioners into new books having been completed, the work in that division, it is hoped, will be brought up without delay.

Respectfully submitted.

ALLAN RUTHERFORD, Auditor.

Hon. BENJAMIN H. BRISTOW,
Secretary of the Treasury.

REPORT OF THE FOURTH AUDITOR OF THE TREASURY.

TREASURY DEPARTMENT,

Fourth Auditor's Office, October 30, 1875.

SIR: In compliance with your request, I have the honor to submit a statement of the work performed in this Office during the fiscal year ending June 30, 1875. In accordance with the act of Congress re-organizing the Treasury Department, approved March 3, 1875, this Office was divided into three divisions, and George L. Clark was appointed chief of the first division, Benjamin P. Davis chief of the second divis ion, and William F. Stidham chief of the third division. But in order to facilitate the transaction of business in the Office, it was further divided into six sections, under the charge of the same number of heads. The following tabular statements, in a concise and comprehensive form, give the amount of the work performed by the sections respectively during the last fiscal year, and also its various details:

Statement of accounts, including marine, received and settled in the paymasters' division from July 1, 1874, to June 30, 1875, with the amount of cash disbursed in those settled, and the number of letters received and written in relation to the same-George L. Clark in charge.

Number of unsettled accounts on hand July 1, 1874, 69; number of unsettled accounts on hand June 30, 1875, 15, number of cash-vouchers examined, exclusive of pay and mechanics' rolls, bills of exchange, &c., 12,974; number of accounts prepared for suit and sent through the Second Comptroller to the Solicitor of the Treasury, 29; average number of clerks employed in the division, 17.

Statement of the work performed by the book-keepers' section from July 1, 1874, to June 30, 1875, inclusive-Paris H. Folsom in charge.

Statement of the work performed by the general claims section for the year ending June 30, 1875-Robert Kearon in charge.

Date.

Average number of clerks employed, 8.

Statement of the work performed by the navy-agents' section for the fiscal year ending June 30, 1875-William F. Stidham in charge.

registered.

Allotments

discontinued.

July

August

September.
October.

November
Decembr

1874.

4

11

3

3

Statement of the amounts paid by the nary-agents for allotments during

Accounts remaining on hand June 30, 1875, 580; number of vouchers examined, 29,049; average number of clerks employed, 61.

Statement of work performed by the prize-money and record section during the fiscal year ending June 30, 1875-Benjamin P. Davis in charge.

In addition to the above this division is charged with the duties of preparing tabular statements and reports called for by Congress and the Secretary of the Treasury; keeping a record of appointments, resig nations, removals, and absences; receiving and distributing the stationery used by the Office, and the payment of salaries to employés. Number of clerks employed, S.

Statement showing the amounts disbursed at the different agencies on ao own of nwy persons, and the work performed by the navy-pension section during the fiscal year ending June 20 1-75-Richard Goodhart in charge.

During this time there were 209 accounts received; 244 accounts settled, involving an expenditure of $550,250.46. Also, there were 410 letters received and 508 letters written. Average number of clerks employed, 13.

An examination of these tabular statements will show that, during the fiscal year, 660 paymasters' accounts, involving the sum of $19,230,476.25, have been adjusted; 207 navy-paymasters' and individual accounts, in which the sum of $22,879,322.36 was involved; 2,842 prize-claims, amounting to $358,588 in the aggregate; 1,552 general claims, amounting to $243,561 in the aggregate; and 244 navy-pension accounts, involving the sum of $550,250.

In addition to the above, 1,919 pay-requisitions, amounting to $26,498,130.30, and 218 refunding-requisitions, amounting to $4,697,428, have been entered; 656 allotments registered, 772 discontinued; 17,383 letters have been received and 21,859 written. Reports have been made in 340 pension cases, 42 bounty-land cases, and upon 9 applications for admission into the United States Naval Asylum.

In the transaction of this large amount of business there were employed, on an average, but 45 clerks.

It will thus be seen that the showing of this Office is very creditable to the industry, efficiency, and ability of the clerical force of the Department. As a whole, notwithstanding some few occasions for complaint, I have good cause to commend the conduct and work of the clerks under my charge. The heads of the different sections have uniformly performed their duties to my satisfaction, and I again take pleasure in mentioning the aid and assistance I have constantly received from my faithful and able deputy auditor, William B. Moore.

In thus submitting this concise statement of the business of the Office