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at liberty to proceed immediately to trial until the principles upon which the claims were to be adjudicated were more definitely settled, and counsel having more extensive interests at stake and a more intimate knowledge of the points which would probably arise should have an opportunity to present their views to the court.

A large part of the time, however, during which few cases were presented for trial, was occupied by able and extensive argument of counsel, for the forms and mode of procedure of the court being new, and the principles of law which were to govern them in the settlement of claims and the interpretation of the act not being fixed, the first work of the counsel was to learn, as far as possible, what the practice of the court was to be, and what the principles were which should govern them in the preparation and presentation of their cases. For this purpose the counsel on behalf of the United States filed demurrers to many of the points of law advanced in the petitions, and much time was occupied in argument on these demurrers, the decision of which greatly facilitated the disposal of claims when finally submitted for trial.

By the terms of the act of Congress under which the court was cre ated, its duration, unless prolonged by proclamation of the President, was limited to one year from the date of its organization. Six months of that time were given within which petitions might be filed by the claimants, and a large part of the petitions, as has been shown, were filed during the latter part of this period. Although the claimants seemed to be diligent in preparing their cases, but few, comparatively, were ready for trial until late in the spring of 1875, so that out of the 1,382 claims on file, a large number remained undecided in June last, as heretofore mentioned. On the 2d of June, 1875, therefore, the Presi dent, by proclamation, extended the duration of the court for six months from the 22d of July, 1875, (as provided by law.) The powers of the court will therefore cease on the 22d day of January next.

The total number of cases in which judgment is now entered is 682, and the total amount allowed is $2,810,088.84, exclusive of interest; petitions have been dismissed or judgment has been entered in favor of the United States in 147 cases, involving $3,274,118.35, exclusive of interest; and 700 cases, involving $5,296,883.58, exclusive of interest, remain to be acted upon at the date of this communication, of which 12 have been argued, and are now under consideration.

Of the total number of cases submitted, 610 have been decided since the court met, on the 28th day of April last.

The court, therefore, direct me to inform you that it is evident to them that they will not be able to complete their work within the time provided by the eighth section of the said act.

I have the honor to be, sir, your obedient servant,

Hon. HAMILTON FISIL

Secretary of State.

JOHN DAVIS,

Clerk.

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Washington. November 1, 1875.

COURT OF COMMISSIONERS OF ALABAMA CLAIMS,

REPORT

OF

THE SECRETARY OF THE TREASURY.

TREASURY DEPARTMENT,

Washington, D. C., December 6, 1875.

SIR: In obedience to law, the Secretary of the Treasury respectfully submits to Congress the following report on the subject of finance, embracing estimates of receipts and expenditures, and plans of revenue:

RECEIPTS AND EXPENDITURES FOR THE FISCAL YEAR ENDING
JUNE 30, 1875.
Receipts.

The moneys received and covered into the treasury by warrants during the fiscal year ending June 30, 1875, were as follows:

From customs....

From internal revenue.

From sales of public lands....

From tax on circulation and deposits of national
banks.....

From repayment of interest by Pacific Railway
Companies

From customs' fines, penalties, &c.

From labor, drayage, storage, &c.
From sales of Indian-trust lands..

From fees-consular, letters-patent, and land.
From proceeds of sales of government property
From marine-hospital tax..

From steamboat fees..

From profits on coinage, &c.

From tax on seal-skins..

From miscellaneous sources.

Total ordinary receipts..

Premium on sales of coin...

Total net receipts, exclusive of loans..... Balance in treasury June 30, 1874, including deposits of coin and United States notes represented by certificates outstanding..

Total available cash..........

$157, 167, 722 35

110,007, 493 58 1, 113, 610 17

7,268,379 16

882,274 91 228,870 23 1,112,500 53

243,671 66 1,818, 884 29 1,278, 693 87 338,893 78

260,944 75

452,657 40

317,494 75 1,228, 619 99

284, 020, 771 41 3,979, 279 69

288,000, 051 10

150, 731, 694 63

438, 731, 715 73

Expenditures.

The net expenditures by warrants during the same period were—

For civil expenses...

For foreign intercourse.

For Indians...

For pensions

For military establishment, including fortifications,
river and harbor improvements, and arsenals.....
For naval establishment, including vessels, and ma-
chinery and improvements at navy yards.....
For miscellaneous civil, including public buildings,
light-houses, and collecting the revenues..
For interest on the public debt, including interest on
bonds issued to Pacific Railway Companies...
For payment of award to British claimants.

Total net expenditures....
Redemption of the public debt.

Total net disbursements ... Balance in treasury June 30, 1875

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Total.....

438, 731, 745 73

This statement shows that the net revenues for the fiscal year were..

$288, 000, 051 10

And the ordinary expenses, (including the award to
British claimants, $1,929,819).

Leaving a surplus revenue, exclusive of provision for the sinking fund..

274,623, 392 84

13,376, 658 26

By reference to the last annual report, page VI, it will be observed that the estimate then made was that the revenues for this fiscal year would reach the sum of $284,318,285 99, and that the expenditures would amount to $275,315,489 42.

RECEIPTS AND EXPENDITURES FOR THE FISCAL YEAR ENDING JUNE 30, 1876.

The receipts during the first quarter were

From customs...

From internal revenue...

From sales of public lands.

From tax on circulation, &c., of national banks.
From repayment of interest by Pacific railways.
From customs' fines, &c. ..

From consular, patent, and other fees...

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From proceeds of sales of government property...
From miscellaneous sources..

Net ordinary receipts.

Premiums on sales of coin..

Total net ordinary receipts....

Balance in treasury June 30, 1875

Total available..

The expenditures during the same period wereFor civil and miscellaneous expenses, including public buildings, light-houses, and collecting the revenues. For Indians..

For pensions.

For military establishment, including fortifications,
river and harbor improvements, and arsenals.
For naval establishment, including vessels and ma
chinery and improvements at navy yards..
For interest on the public debt, including Pacifie
Railway bonds.

Total ordinary expenditures.

Redemption of the public debt...

Balance in treasury September 30, 1875..

Total...

$101,273 65 1,722,408 90

78, 995, 869 67 2,160,275 47

81, 156, 145 14 141, 702, 416 41

225, 858, 561 55

$18,673, 072 68 2, 600, 474 38 8, 845, 927 64

11, 391, 476 26

7,959, 037 99 34,517,554 81

81,047,543 76 6,838, 999 66 131,972, 018 13

225, 858, 561 55

For the remaining three quarters it is estimated that the receipts

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From customs' fines, penalties, and forfeitures.

From consular, patent, and other fees..

From proceeds of sales of public property.

From miscellaneous sources, including premium on

coin....

Total net receipts ..

3,650,000 00

350,000 00 100,000.00

1,300,000 00

600,000 00

5,200,000 00

216, 300,000 00

For the same period it is estimated that the expenditures will be

For civil miscellaneous, including public buildings.. $19,500,000 00 For Indians.....

For pensions...

For military establishment..

For naval establishment ...

For interest on the public debt.

Total ordinary expenditures.

4, 400, 600 00 21, 000, 000 00 30, 000, 000 00 12, 000, 000 00 67,500,000 00

181, 400, 000 00

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