Daily State Sentinel, Volume 12, Number 4056, Indianapolis, Marion County, 13 October 1863 — Page 4
2 HOTELS.
AVELINE HOUSE, . H. A'V'ELINE, Prop'r, Corner Cnlhounnnd Kerry SU.. (Opptt ib cit now,) lour wjiiii". i ..
ACENCY.
METZGER & STRIBLEN, REAL ESTATE AND CLAIM AGENTS, Office Mi. o Odd I ell.w.' Hall. Vr mil) !
ptv i vr
T:PfiTn
W OUSl AND IJTS. T A CA NT LOTS, " AKM.H SI) I 1 FaritilO Land bombt and ao'd. Loan negotiated fbdoOctlona made. I'en.tona. Lotintv, t af k pay and all other military claim pro- ecJTd Ith promptne Il4li. rtahlt-bd a D'atxh Offce at Wabitirton, D. C. rt faciliiea fr th prompt cd!ectiona of II claim are offered. Any deured information f"n free of cbarjee J calling lu pern o' addreMing u,enclomtr. tarr.p.
Tlilltarr Directory of IndlannpolU, Indiana
IXICLTIVC DEPARTMENT. Pay per Ann.
0. F. Mort'U. Governor, Offic, ftate Hoove; rj.lene eortir f Market and lllinof at W. R Holioway. Colon! and Privat .Secretary to Governor. Office, tate lieu; reide wiih Gore rnor Viion W. H. H.T-rreil, M-J.raod Military 8eertary to Governor. UfT.ce, tai Ho.; residence Love' Cork, on ('bio Irret W M. Schlatrr. Majr Kelment, Indiana Volcnteer. A. Ii. V. to Oowrnor. Office, Ktate Houe; hoard at Palmer IIni-e Lai. Noble, Adjutant General of Indiana. OITW. Äf At- Honw; board 4 at Batea Houae; hoo from the iie and 3.664 pay of a Col
onel ......
2,1
3,464
oexrral ASDTArr orricrR or Tin dutrict or I5MA5A AJtD M1CHI0AX. O. B-Wtlleox. Brigadier General of Volontär, comrn-nd or Itrkt of Indiana, and Michigan Office, Headquarter, corner Maryland
and Delaware treet.; board at tbe tute liouae... Robert A. Iltrrl.it;. Captain and A.A.G., 1'. 8. Volunteer. Oßice, Headquarter; loard at Bate H'Hise fieorge C. Lyon. Major ITib Michigan Volunteer-. Chief Irovol Marbal District Indiana and Michigan OiTice, Headquarters board At Kate Iloa.e L. Curti Bracket!, 1-t I.ieut 2Mb Maachuetta Volunteer, A. I C. and l'ot Adjutant. filce. Headquarter; board a at Bate lloue Wm. V. Kicbard. lt IJ nt. lTtb MicHan Volunteer. A.l. C. Office, Headquarter; board at B Hie tli a r lea A. McH night, lt Lieut, "tb Muh. Vol. A. D. C. OfSce. Headquarter.; board at Bateali ae Jonathan Birch, ltl i'Ut. A A Inspector lieiitral. Utlke, lleadquarter; board at Batea Houe Jamea Kiddie. Cot. 7Ut Ind. Vol . I't ComMirKlaut. ttftice, lleadquarterv. board at Major te rDn a, corner lViui"jlv:na and TlnkettreU H. K. Mad Ümhi, 2J Lieut. Ind. VoU Ofiice, Purnide Barrack C I- Kuitt:, I I Ueot. 71t Ind. ol. OR'ice, Burnt de Harruk J. .V fci.noon. Colonel I. S.A. and Military Commarnter. iflu-e, lleadquart r, boarda at Jud Morri-on', terminu of the tirawl l'ad John Ii. Farqub r, Captain U. S Infantry and At. Military Com. tJttlce, Headquarters boardg corner Ms. aveuue and Sew irxtj treeK.... ' J. B. MiUer, Capt. 13th U.5. Inr. and Mustering and Iiburtnn oflicer. Office, Headquarte rn; board at Mr. Kinler' ".at Wa-bitg-toft atreet W. H. Jordan. Captain 8tb U- S. Inf.. Iitur--tiiitffcr. udce Headquartar.-; boards at U tie Hoti! Jamea A. F.kin, CapUin and A. Q. I).. Actinic Quarterma.'ter U. S. A. Office, boutb-west Corner Wabin?t n and New Jersey reetn; board at tbe litte Hnue B. Ixjwry Moore, Captain and A. (J. it.V. S. VoN. Oflto. ; board at Littlrs Hotel. Tbomaa F-ter, Captain C. S. U. S. V. Office and residence, aouth-eat corner WabingUn and Mltppl trettDmiel MrClure, ilor and Paymaster. Office, Tobn a Iiloclc. corner tVasbington and MertdUu atreet, op ftalr-; boa'd at tbe Batea IIrrje C. Äteeno", Mjorand l'ayniaMe. OfT.ce, Tobn'a Block; reside corn r I'entiKyUania and Tinker treet M. . Bjndr, Ma'or and rarmater. OSce, Kew'a Bu 1 liny. No i Ka.it Washington atreet: board Bate lloue Frank Wilcox, Captain, 63d rept. Ind vol., Pot Provost Marii.aJ. Office and rexidence at Sotdiera Hoine...-. J. S. Bjbb. Snrgeo-'. U. !. vol.. Medical Inrector. Oflice, nortbeast corner of Maryland and Delaware treet; residence. M.cluxan Koad.ea't- f city Wlllfan. T. Wiley, Capti n and Military Storekeeper. Oce, Headquarter?; rc-ddence, 5o. 32 Ka-t New Tork 'rrrt
4,S4 . l.etii 2.Ul,.r.54 1.SS4 1A4 2.S44 . I.33i 2,44
1.446 1,44 1,140
1,62
1,662
i,66J
2,268 2,?C3
1,446
2.26r Ml"
OWCI OF ACTIXO ASSISTANT PROVOST MARSHAL
6KMERAL FOR INDIANA Conrad Kaker. Cnl. lt Indiana cavalry and A. A. Provot Marshal tienrral for loduna. OfHe, BJaykford' r.lork. outbeat cirnt r Meridian ami Wa-binzton tr'-et, up-stalrf.;
board at No. I.VJ Sörth fennne-.ee .treet.. tf,M44
JameG. Jone. Col. Vi t 'nil. iifantry and Superintendent for KecTuitintf for In alid Corp and cmmanter of camp o retideivona. Ofs. Ihvtriet Headouarter: board at Bate
Hu 2,664
Jobn N.Scott, Captain. 7'Jib Ind. Tolimtee' infant rr an J A. A. t. O. and Ii.pector. Office.
with . A. P. M. b.Mrdat.MacT Houm-.. 1,446
Orri HIake, Captain, 3'Jtb Ind. volunteer infantry :d AiMant Superintendent of hriiitm. Ii.rM-tr. Ac. oft'te. Ihtrict Head-
tvurten; board at Mary Hou-e 1,406
T. J. d I Hunt. IJeut,-nant and Adjutant ilfith Ind. rolunteer Infantry aivl Suj-riiitendrnt . .f arrot of deerters. Oßice, with A. A. P.
M Cw 1-3-H
H. B. r'nrb. Lieut. anl i). M-. Xh Ind volunteer infantry, A. A. y. M.an.1 In;ector. trf. tic, aitb A. A. I. M. ti: board at Patterson
Hon 1
BOARD OF ENROLLMENT Or Tilt MXT1I ENKOLLMtNT
IMMTMIVT.
Ck B'adeu, Captain and pnt Marshal. tf-n-e, Blafl-ford'a II ock, Ud fl.wr; board at O. Johnvon's, three mile north tI tbe city, P. talroaj Wro. J. Wallace. Conimiioner. Oflire, Blackf.ird'a Block; residrnce. No. 161 Kat Muket treet... Thomas R. Haney. Surgeon. OfRce, taith Prowvt Mariba!; bord at No. 9t K.at Washington atreet
Add Gen. Carrington, fBce in State Hout.e.
1.446
1,446 2.263 73.5Ö4 4,().4
FOUNDRIES.
THE IIOOSIEK STATt FOUNDRY AND STOVE WOliKS.
HATING COMTLETKD OUR F0C5PKT.WK AKF now prrpatid to rrceire and r.ati-.factorily esecut urd' fr so-e ansl catinK xrberal y. Tbe etiio partner h.v Jut returned from the tat, -aberrbe l a procured the mol de-irable and perfect pattern for oh k and par!crto eeverlnttuced intotbe marke. eepeciallT invite the attention of wholesale t.ve dealer to tbtDTancb of ur butTe. with a request that '.be will rte as a call. Our other work w.ll embrace iron front and colutina. (blch we deire to make a pr. ni-tieM fea ture in nor manufacture.) rad r- and mill casting. Miar tntlla and kettle. houe work, ueb a ventüati r. window cap, mil and boMowware, in fact everrthin;. ro nced t-. an iron foundry. We re pect fully oM'Mt pamnc.e. atvl only proTn'e what wr can well and pr"roptl perform. Office and Fotirntry, l:t oatb Ivjaware treer, a 4JonInjf Irnltanapolia and Cirmnr.aM and Ind-ana Central I reizht Oepot,IndiaAPl Indiana. B,T13- CM!. LOUD Fr'CK.
NOTICE.
rn Ol.. n r rPrtllrtTTT T.nrd Hroica
Oils, etc., &c. fHEU3tIKR?IG!JKI. HAVING FOK A Nt'MBKK OF I year irven Ibelr parttcalar attention to tbe a.e of tbe above artiele. feel confident ,f tbeir abi.itytod -poee of c-niner.t enl to tbem on ery advantaceoa tems. Any prr-on Hriri! c nr Weeklr Circular can have tbrta grati. by aendinff tbnr ad 're, to ' ABKAM KNI.JIIT SONS, une2t-.16m S2 Water uree, New iork.
oys7 Jnrmrii Tl.ir!i, OciilUf, HAS PERVANTXTLY LOCATKO AT INPI IX IPOLI? INDIANA. OIUCK IN f;l.ACKKORIJ BlTILMNr,, SKIMNI floor, over tr American Eipresa OCice. JB4KV5 mtmm -" ' J. E. Mcla.JULD. Indiana pol. A. L. Kocnf, Ir.dianapoli. liiowii TovBT, nd anapli. Joi.a W. Pi. 'TtT, Waba-b, J. D Mcrxau, AtlUa. T I McCaarr. Wabab. M. M. MuToax, Attica CA-,aiRr.Wabaab. F. F. Proa. Monde. CMABLai Faatwii J-, Cbjca?-, 111. jAktr Kraat. Lafa)etie, Ind. ReJWwlio.l4. North Meridian treet. pr26-dr.ro
11 I )
liXI .I4 I I
Vi- JLKÄ JA a .)
Submitted to the Indiana State Senate, March 5, 16G3. Mr. Willinm, Chairmun of the. Committee on Finance, putmittci the following report : Mk. Prksidknt: The Committee on Finance, to whom was referred the following resolutions, to-wit: Resolved, That the Committee on Finance bo. instructed to examine and report whetlr the on' hundred thousand dollars appropriated to the Governor as a Military Contingent Fund, has been expended in accordance with the intent and meaning of the law making said appropriation. Resolved, That the Committee on Finance be instructed to examine and report whether in their opinion, there has been any violation of the embezzlement laws, and if so, at what time, and by whom, with leave to report by bill or otherwie; Make the following report of their investigation, and re5pectfully mi limit the same to the Senate: On the 17th day of April, 1S61, the Governor, Auditor, Treasurer, and Secretary of State, effected a loan of twenty-five thousand dollars from bankers of thi city. This was done before any law was passed authorizing the loan, but of that the committee has no disposition to complain, as the officers of State were acting on a pressing necessity, and for proper and praiseworthy .purposes. In all our investigations it will be the aim of the committee to deal candidly with all matters corning before them. For the purpose of legalizing the loan thus made, and making payment thereof, the following bill was passed and approved on the 4th day of May, 1861: " An act to legalize the act of the Auditor of State in depositing certain bonds of the State in the Branch at Indianapolis of the Bank of the State of Indiana, as security for twenty-five thousand dollars, borrowed by the Governor, Secretary, Auditor, and Treasurer of State, and to assume and to provide for the payment of said sum of money by the State, approved May 4, 1861. Section 1. Be it enacted by the General Assembly of the State of Indiana, That whereas it became necessary, in order to comply with the requisition for troops, recently made by the President of the United States to procure a large sum of money for the use of the State, before the General Assembly could be convened; and whereas, the Governor and Auditor, Treasurer and Secretary of State, upon their own private credit and responsibility, borrowed from the Branch at Indianapolis of the Bank of the State of Indiana, for the use of the State, the sum of twenty-five thousand dollars, to be expended for and on behalf of the State, in paying the expenses incurred and to be incurred, in raising and sustaining troops, in compliance with the said requisition of the President ; and whereas, the Governor, and other officers of State aforesaid, gave their promissory note for said sum of money, dated April 17, 1SG1, payable on demand to the order of C. L. Stevenson, Cashier of said Branch Bank, with interest, and to secure the payment of said note, the said Auditor of State deposited in said Branch Bank five per cent, bonds of the State of Indiana, to the amount of thirty thousand dollars, therefore, the borrowing of the said sum of twenty-five thousand dollars, and the depositing of said bonds as security for the payment thereof, as above recited, are hereby declared to be legal and binding upon the State of Indiana, and the debt contracted as aforesaid is hereby assumed, and shall be paid by the State of Indiana out of the Contingent Fund of the Governor, appropriated by this General Assembly for the purpose of defraying the expenses of responding to the Proclamation of the President of the United States, for troops; and if no funds specially provided for the purpose of paying said debt, should be in the Treasury when it becomes necessary to pay the same, then the said debt shall be paid out of any money that may be in the Treasury, and not otherwise specifically appropriated. Section 2. There is an emergency which requires that this act should take effect immediately, and it is therefore enacted that it shall take effect and be in force from and after its passage. The Senate will see that the twenty-five thousand dollars, borrowed from the bank of this city, before the meeting of the extra session of the General Assembly, was ordered by law to be paid "out of the Contingent Fund of the Governor," or if there be none of that fund, "then that said debt shall be paid out of any money that may be in the Treasary, and not otherwise specifically appropriated." One of these modes of payment only could be legal. The sequel will show how and from what fund the same was paid. In prosecuting the history of the laws appropriating moneys for the payment of the war expenses assumed by Indiana, we find the following enactment, passed by the General Assembly, and approved on the 6th day of May, 1861 : 44 An act making an appropriation to defray the expense of preparing to respond to the call of the President of the United States for troops, approved May 6, 1861. Section 1. Be it enacted by the General Assembly of the State of Indiana, That the sum of one hundred thousand dollars be, and the same is hereby appropriated to the Governor's Contingent Fund, for the purpose of paying the expense of calling out and sustaining the militia, under this requisition of the President of the United States, and that the same shall be drawn on the order of the Governor, specifying the articles, and from whom purchased, the services rendered, and by whom, and that said order shall be in the Auditor's office, before a warrant is issued therefor, except in suchcases where the same may be deemed expedient by the Governor, but that lie keep a detailed statement thereof, and report to the ensuing General Assembly, all disbursements by him made out of said fund, specifying each item thereof. Section 'J. It is hereby declared that an emergency exists for the immediate taking effect of this act, therefore it shall take effect and be in force from and after its passage' Out of this ample appropriation of one hundred thousand dollars, it was expected that all expenses which had been incurred would have been paid, and certainly that the Governor would have allowed that the requirements of the law of May 4, 1861, directing the payment of the loan of 8:2ö,(JOÖ out of this fund. That was a reasonable expectation, because it was a lawful one. It was speciallv appropriated "for the purpose of paying the expenses of calling out and sustaining the militia" kv., and the twenty-five thousand dollars was borrowed in advance for that purpose. On the 31st of May, 1861, the Senate adopted the following resolution: " Resolved, That the Governor be requested to furnish a detailed statement to the Senate of the expenditure of the one hundred thousand dollars appropriated for a contingent fund to the Governor, at the commencement of the present General Asst mbhv To thu resolution the Governor returned the following reply, June 1st. 1661 :
Statk of Indiana, Executive Department, Indianapolis. June 1, 1661.
To the Senate of the State of Indiana : At 8 o'clock last evening, a resolution passed by your honorable body, calling upon me to give a detailed statement of the expenditures of the one hundred thousand dollars appropriated as a military contingent fund to the Governor, was laid before me. ' In the brief period allowed for the answer, it wilt be impossible
to give all the item?, which would involve an examination of over two thousand vouchers. These vouchers are on file in the office of the State AuJilor. From the records in my office, a general statement can be given. On the 4th day of May last I drew from the treasury, on accouut of said fund, the sum of 10,000; of this amount, 86,000 was immediately paid to J. II. Vajen, Quartermaster General, on account of debts already accrued ; 616 63 was paid for telegraphing; the balance, 83 353 37, was deposited to the credit of the State, as a reserved contingent fund, and is still unexpended. Since that time 1 have examined a;;d passed vouchers to the amount of 8133,177 78. Of this amount '25,000 was paid by a loan made from the bank before the meeting of the Legislature. The above sums were all expended for subsistence, clothing, equipments, and transportation of the troops raised in this State, for State and Federal purposes, and incidental expenses connected therewith. icillbe seen that the fund is exhausted. This results from the fact that the troops were on hand and had to be provided for, and that the second appropriation was not made until the 30ih of May two days ago. All of which is respectfully submitted. O. P. MORTON, Governor. Here, on June 1, 1S61, less than thirty days after the passage of the act granting one hundred thousand dollars for the Governors contingent fund, that officer reports to the Senate that "the fund is exhausted" leaving the impression that it had been all paid out in obedience to the law, and for objec's which the law contemplated. This statement was received without any doubt of its accuracy, and especially as the House of Representatives sent to the Senate, on the 29;h day of May, 1861, a bill appropriating a further sum of twenty-five thousand dollars for the Governor's contingent fund. As the General Assembly had already passed an act appropriating one million of dollars for the general purposes of the organization of troops, this body did not see the propriety of granting any further special fund to the Governer, and the bill from the House failed to receive the sanction of the Senate. Thus matters stood at the close of the extra session, and the further history of the Governor's a contingent fund is disclosed in the Auditor's report, on the first of November, 1661. In that report Auditor Lange says: From a report submitted to the Legi:4ature, at the extra session, it would seem that Governor Morton labored under the impression that the first 8100,000, charged to the military' fond, had been charged to the " military contingent fund." Tw nty thousand dollars of this being a loan to the General Government for the support of troops, made by the Governor, was properly charged to the 44 military contingent fund." The rest was properly charged to the military fund, as will appear from the vouchers on file at this office. It will be discovered in the above extracts from the Auditors report that when he speaks of the "military contingent fund," he means the "Governor's contingent fund." This should be borne in mind, in order to understand the condition of thee several funds at the time to which this investigation refers. There has been manifest irregularity in the manner of drawing on these separate funds, and the Governor and State officers do not seem to comprehend that system and regularity are essential to conducting properly the affairs of the State at a time like this. We will cite briefly some of these irregularities as a sample of others. For instance: Warrants Nos. 2,941, 2,942, 2,943, and 2,944, were drawn upon the Governor's contingent fund, on the 20; h, 21st, and 22d days of May, 1661. On the 21st day of May, 1861, Governor Morton, by warrant 3,197, in favor of W. S. T. Morton, who had furnished " accoutrements,'' drew upon the Governor's contingent fund for 9,750 75. All these payments are charged up to this " military fund," and not to the fund upon which they were drawn. This is shown by the books of the Auditor and Treasurer of State. The "military fund" did not exist at the date of the warrants, and no money existed by which to pay them, for the law appropriating the sum of one million of dollars for this "military fund," did not pass till the last days of May, and was approved only on the 31st of that month. By what authority the change was made, or for what purpose, the committee have no means of knowing, but the whole operation seems to be both irregular and unwise. The statements of the Governor, on the one hand, and the statements of the Auditor and Treasurer of State on the other, do not harmonize. The Governor's report to the Senate of June 1, 1861, says the contingent fund "is all exhausted," while the Auditor says that only 20,000 dollars of that fund was expended, and that sum was drawn out by the Governor himself. The Treasurer of State, in reply to a resolution of the Senate, says, under date of January 20, 1863, "there has been paid out, for war purposes, between the days specified, (the 17th day of April and 30th day of May, 1661,) out of the contingent and military contingent funds, 847,170 83; out of the military fund 49,819 93; out of ihe State arms fund 812,232 59. I have no means of knowing the precise amount devoted to war purposes out of the above sum of '47,170 83, as the accounts of the contingent fund proper, and the military contingent fund, were blended together." This is the testimony of the Treasurer of State; and the committee cannot but believe that blending together funds specifically appropriated, and for objects so dissimilar, is liable lo great abuse, and should be discontinued altogether. Irregularity commenced at the very outset of the war expenditures. The bank debt made before the assembling of the extra sesMcn (625,000), and which was drawn for against the " Governors contingent fund," was never charged to that fund at all, but has been transferred to the general military fund, and the same paid out of the treasury, as "we conceive, without the warrant of law. To decide this point, it is only necessary to ask, "was the Governor's contingent fund in such a state that this 823,000 could be paid out of moneys remaining unexpended ?" The committee, on the authority of the Governor, the Auditor, and Treasurer of State, unhesitatingly declare that it was able to discharge that debt. Auditor Lange says, in his report of November, 1861, that, the Governor's contingent fund had" been drawn on but for 620,000, and Mr. Harvey, the Treasurer, says that the contingent and military contingent funds only contributed 847,819 96 previous to May 30, 1661. All the testimony is, that the Governors contingent fund was ample to discharge the bank debt. Why was not this done, as the law required? Considering this whole matter in a dispassionate manner, the committee are bound to declare that, in their opinion, the law has not been complied with, nor its authority respected. In regard to the second resolution of the Senate, directing the committee to inquire and report whether there has been any violation of the embezzlement laws, and, if so, at what time, and by whom ? The committee, for a full understanding of these laws, will refer the Senate to the sections which impose penalties for such offenses. Before doing so, however, it is proper that we should refer to the legislation which preceded and followed this enactment. On the breaking out of the rebellion which has led to military operations, the General Assembly passed an act appropriating 81,000,000 for the purpose of organizing and equipping troops in this State. We copy below the first and fifth sections of this act, in order that the Senate can comprehend the intentions of the legislative authority of Indiana. They are as follows :
An act making additional general appropriations for the years 1861 and 1862. and defining the funds from which they are to be paid, and providing for a committee to audit claims upon said appropriation, and providing for the expenses thereof, approved May 31, 1661. Section 1. Be it enacted by the. General Assembly of the State of Indiana, That the sum of 1,000,000 be and the same is hereby appropriated to defray the expenses growing out of the insurrrctionary condition of a portion of the United States, and in enlisting, maintaining, and subsisting troops, and providing munition of war, including, lso, the expense of this session of ihe General Assembly. Sec 5. That there shall be appointed a committee, consisting of two members of the House and one of the Senate, to be denominated an Auditing Committee, whose duty it shall be to meet at Indianapolis monthly, and examine and audit the accounts of the Commissary General and Quartermaster General, and all other accounts, either fof pay of men or materials of any kind purchased and designed to be, paid for out of the appropriation made in the first section of thiV act; and the Auditor of State is expressly prohibited from paying any claim of any description whatever, except for legislative expenses, out of the appropriation made in the first section of this act, until said claim has been audited and certified by said committee, or a majority of them. This law is very plain, and no man or officer, unless he intend to disregard the plainest provisions of law, can mistake or misajprehend it. It left nothing to the choice or caprice of any officer of the State government. It was mandatory. It would be very difficult to frame or employ language to express a wish more clearly. And yet this right of the General Assembly was called in ouestion. and the people's representatives defied and placed at bay
by the officials which then had charge of the departments here. There could be no question of the power of the Legislature to constitute this Auditing Committee, composed of members of both branches. The Courts have so decided. This feeling of resentment against the legislative power of the State has been inaugurated for no worthy purpose, and it . is for the jveople to apply a corrective. Men occupying executive and other departments and positions at the seat of the State Government, have but too often interposed to stifle the rightful course of legislation, and to tell the Representatives and Senators who are sent up to make and enact necessary and wholesome laws, what shall be done and what shall not be done everything is expected to bend to the one man power, and all attempts to put a check upon extravagance and arbitrary rule is met by a scowl or repelled by official insolence. This Auditing Committee was refused all power or access to a discharge of its duties, and it was not till the Courts had sustained the law that these Representatives were allowed to enter upon the discharge of their functions. The same spirit which prompted this gross interference in the legitimate action of the last Genera! Assembly is equally active in stifling off those now here with fresh indorsements of the people. The provisions of the embezzlement acts arc intended for a wise purpose, and it is obligatory on all men who assume the duties of public place and position to see that they are enforced. Those provisions are simple and to the point, as follows: Sec. 8. If the Auditor of State shall draw any warrant upon the Treasurer of State, unless there be money in the Treasury belonging to the particular fund upon which the fame is drawn to pay the same, and in conformity to appropriations made by law, he shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be lined in any sum not less than one hundred dollars nor more than one thousand dollars, and be imprisoned in the county jail not less than one nor more than six months. Sec 9. If the Treasurer of State shall use the money of any particular fundor the money appropriated by law for any particular purpose, to pay any warrant drawn upon any other fund or appropriation, he shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than one hundred dollars, nor more than five thousand dollars, and be imprisoned in the county jail not less than one month nor longer than six months. This committee has no disposition to speak unkindly of those who forgot the laws of the State, but there is so much at stake, in times like these, when the money of the people is scattered broadcast, that this Senate would be unmindful of its duty if it failed to condemn those departures from duty which are so glaringly manifested of late. There never was, in the history of legislation, an enactment so much needed as the one from which we extract two sections, as above. It was designed to protect the Treasury of the Siale, and to save the means ol the people from the depredations of officials placed in charge of their moneyed affairs. The embezzlement law is a good one; but how has it to be observed ? Let us come to the facts. On the 4th day of May, 1861, the General Assembly passed an act which we place in full at the beginning of this reporr, in which the borrowing of the 825,000 from a B.ink of this city, by the Governor, &:c, is legalized, and it makes an appropriation on May 6, of 100,000, to be known as the Contingent Fund of the Governor, and provides that the said 62.i,000 thus borrowed shall be paid out of that fund. Has this been done? Has that law been complied with? Not at all. . On the contrary, the loan has been paid and charged to another fund, the "Military Fund," which had no existanec at the time the authority was, given, nor for nearly thirty days thereafter. There wa no enactment of anv sort authorizing the " Military Fund," and yet when this appropriation of a million of dollars is voted by the General Assembly, the Auditor of State, out of this fund, pays the loan of 625,000 while he had 680,003 of the Governor's Contingent Fund on hand, and from which he was directed to pay the borrowed money. If this is not violating the law, and taking money from one appropriation and applying it to another, then it is useless to put human laws in plain language to guide public men. The committee wish to be perfectly respectful to a co-ordinate branch of the Government, but it does seem to them that this is an infraction of all the forms and spirit of that law, and should receive the notice of this Senate. It will also be seen, by the tables annexed, that large orders for money were drawn, from time to time, on the Military Fund during the month of May, and before any appropriations were made for the purpose. The Auditor and Treasurer were aiders in thesx irregularities, and in this have come short of their duty to the State and her laws. It is but right that notice be taken of these departures from a strict administration of the department at the seat of Government, for a law violated gives new occasions for disregarding others of equal importance. The nation is now engaged in " upholding the supremacy of the law," and putting down a rebellion against them, and it would be a rare instance of human folly to spend millions upon millions for such a purpose, and yet permit our Governor and State officials to disregard those of our own General Assembly, instituted as these laws were, for the protection of the public treasury. The committee are aware, and properly consider the embarrassments under which the State officials labored in May, 1861, and would not harshly judge either them or the acts referred to; they would not willintfly add an undeserved reproach, or recommend a harsh measure, but the committee is forced to the conclusion that it was the duty of the Auditor and Treasurer of State to frankly acknowledge that their action was irregular, and, at the same time, invoke for it, such legislation as would vindicate the law, and release thsm from all intentional or covert violation of the solemn enactments of the General Aembly. Respectfully submitted, m J. Ü. WILLIAMS, Chairman. P. HOAGLAND, AUG. BRADLEY, FRANKLIN LANDERS. H. K. WILSON.