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The following tabular statement exhibits the number and amount of accounts on hand and unsettled July 1, 1869, together with those received and audited each fiscal year since:

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The consolidation of agencies and the passage of various acts granting increase of pension, including arrears, have caused the accumulation of work now on hand, and if the work increases in future as it has in the past, the present force will be insufficient. A large amount of matter, such as verification of records before payment, requires immediate attention. Thirty-seven clerks and two copyists have been employed during the past year.

AMOUNT DISBURSED by PENSION AGENTS during the fiscal year ended June 30, 1881, as shown by their ACCOUNTS-CURRENT.

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Total.

334,940-56]
397, 018 20
423, 781 74
642,706 86'
280, 025 07
444,039 60
579, 637 57
230,464 82)

32, 229 21
45, 612 32
38, 139 05
46, 088 00
99, 683 18
44, 659 41
40,482 66
143, 143 88
58,546 82

34, 033, 340 906, 305, 453 88 1, 433 34

198 12

California

Dist. Columbia.
Do

Massachusetts

Michigan.

New Hampshire
New York.

San Francisco. W. H. Payne
Washington .. J. S. Witcher..
Theop's Gaines
Fred. Knetler.
Ada C. Sweet..
B. F. Gue.
Jacob Rich....
R. M. Kelly.
D. W. Gooch
Rufus Campion
Samuel Post.
E. L. Whitford
T. L. Poole
C. R. Coster
A. T.Wikoff.
W. A. Herron
H. G Sickel
D. T. Boynton
Ed. Ferguson..

.do
Louisville.
Boston..
Saint Louis.
Detroit
Concord
Syracuse.
New York City
Columbus.
Pittsburgh.
Philadelphia.
Knoxville
Milwaukee.

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496,967 25

2, 179, 714 29
2, 188, 508 08
1,563, 936 14-
2,056, 714 56,
2, 254, 651 37
1, 536, 855 35
2,970, 579 96
2, 013, 917 63
2, 187, 992 46

038,490 04
2, 192, 643 25

114, 986 70 4, 295, 757 66,621, 636 802, 381, 944 35 113, 392 00 68, 000 00 132, 645 75 21, 210 80 49,088, 368 84
125 86
6 001 48 00
382 67
8 25

1, 202 24 34, 032, 907 56 6, 305, 255 761, 114, 860 84 4, 295, 751 66 621, 588 802, 381, 561 68 113, 392 00 68, 000 00 132, 637 50 21, 210 80 49, 087, 166 60

$13,752 93 $4,498 13
51,639 92
184, 862 71
155, 582 40
376,248 88
116,725 66 7,684 28
85,956 26 7.134 94
120, 534 40 19, 307 75
357,082 35 46, 438 27
134, 092 42 20,327 21
139, 858 05 24, 850 05
559, 261 23 88,794 88
393, 389 08 71, 490 97
278, 131 59 36, 394 30
362, 856 40 50, 320 55
272, 873 70 16, 951 17)
282, 352 99 15,769 08
153, 670 39 118, 915 53
256, 886 30, 16, 328 54|

7,169 32

$10, 770 96 30,535 53

$564 00 $4, 000 00

$254 85

$696 29

21, 665 62
21, 142 86
26, 453 35

95, 338 70 90,153 86

1,976 00 1,043 00 5, 176 00 2,957 00

2,224 35

543 68

$343,088 86 779, 318 72

7,330 80

1,948 84

2, 964, 608 65

7, 412 00 4,000

8,468 40'

81 24

3,032, 417 92

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8, 232 00
3, 563 00
3, 700 00

4,000 00
2,500 00
1, 500 00

10, 816 50
3,112 80
3,289 20

813 57

4, 616, 184 08

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2,496 00 4,000 00

2, 921 40

302 80

1,007, 593 03

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84, 416 13

13, 008 00
8, 640 00
10, 443 00

000 00
4,000 00;
4,000 00
4,000 00

591, 657 34

4, 494 00

40, 124 64

5,770 00

4,000 00)
4,000 00

10, 993 35
10, 128 75)
7,420 20
13, 082 10
6,973 05
8, 956 95
8,277 00
5,760 75

1,727 62

3, 377, 629 31

1, 587 13
1, 916 47
734 75
45 42

18

1, 283
5, 602 91,
942 12

3, 387, 172 23
2, 468, 092 57
4,344, 695 75
2, 725, 665 54
3,080, 369 34
2,643, 020 50

2, 810, 570 54

California.

AMOUNT of "ARREARS OF PENSION" DISBURSED by PENSION AGENTS during the fiscal year ended June 30, 1881.

State.

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Total

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AMOUNT of UNEXPENDED BALANCES in HANDS of PENSION AGENTS, June 30, 1881.

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The records of this office have been augmented during the year by the addition of new settlements as follows: Money accounts of disbursing officers of the Army, 1,603; accounts of pension agents, 140; miscellaneous claims, 3,457, and property returns of Army officers, 3,648; making a total for the year of 8,848. The papers are in a good state of preservation, with the exception of some of the abstracts of pension accounts, which, being unbound, have been injured by long use. Within the last few months the new apartment assigned to this office has been occupied, and in it all the money settlements made since February, 1878, are filed. Meanwhile, in the other rooms several thousand old settlements have been rearranged and placed as far as possible in consecutive order. These file-rooms are now entirely filled.

There were nine lady copyists employed in this office during the year. The number of pages copied and compared was as follows: Miscellaneous papers, 18,995 pages; difference sheets, 1,443 pages; letters, 5,575 pages; total, 26,013. The papers received for copying and registered were: Miscellaneous, 2,220; difference sheets, 539; total, 2,759.

The necessity for a statute of limitations fixing the time within which claims against the United States may be presented to the Executive Departments, becomes more and more apparent every year. In many cases it is now practically impossible to determine the merits of claims growing out of the operations of the Army during the late rebellion, or in other wars of still earlier date. Most of the old claims pressed upon this office are of this class. Through the lapse of time the ascertainment of the truth grows difficult, but the temptation to present fraudulent claims is increased. The fair and honest claims that up to this date have failed of presentation must be so few in number as to be unworthy of consideration against the adoption of so wise a check upon the prosecution of fraudulent claims. By section 297 of the Revised Statutes the several auditors "are empowered to administer oaths to witnesses in any case in which they may deem it necessary;" but, without the power to compel the attendance of witnesses or the production of papers, and without any funds for the special investigation of claims, this section is practically a dead letter. At present the only provision of that character is in section 3488 of the Revised Statutes. It is limited to a class of claims now almost, if not quite, extinct. In the examination of all other claims, if the accounting officers desire to look beyond the case the claimant chooses to present, they are entirely dependent upon voluntary assistance from the officers and agents of other departments. Every special investigation must be limited to such as can be made without expense by aid of the files, records, and accounts. Hampered by these conditions, it is self-evident that such investigations must often be attended with great delay, and more often be found unsatisfactory in results. The accounting officers are required to act as judges between the government and its creditors, without those powers which have been always found most necessary for the safe, speedy, and efficient administration of justice. Dishonest claimants can look upon this situation with satisfaction and content; but the best interests of the government and of its honest creditors alike demand that these defects should be remedied by appropriate legislation.

Very respectfully submitted,

E. W. KEIGHTLEY,
Third Auditor.

Secretary of the Treasury.

Hon. WILLIAM WINDOM,

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