the past year at $92,169.67, and the estimated expenditures for the coming fiscal year at $73,323. The department is in excellent condition, but needs additional force and apparatus, as herein before mentioned. They call attention to the danger to life and property by the storage of large quantities of gaseous oils and alcoholic liquors in the densely inhabited portions of the District, and urge the prohibition thereof, under heavy penalties, and recommend, also, the making of suitable provision for the support of men disabled in the service of the department, during their disability. The limited means of the District government compelled the Commissioners to discontinue any payments to the board of health after the first of September last on account of medicines and physicians to the poor, of which the board make mention in their accompanying report. They express their satisfaction of the performance of the garbage-service, and state the number of burials of paupers at public expense during the year to have been 503. Receipts from the District treasury and expenditures of the board for the year ending June 30 last were each $26,117.50. Their estimate of funds required from the District for sanitary purposes for the fiscal year ending June 30, 1878, is $47,117.50. The last census of the District was taken in 1870. Since that period there has been a considerable increase of the population, white and colored, in the District, especially in Washington. It is thought the public interests, especially those connected with the public schools, will be promoted by having a new census taken during the coming year, for which we trust suitable provision will be made by Congress. The joint committee of Congress to frame a government for the District of Columbia, in their published bill for that purpose, provide for appropriation by Congress of forty per centum of the annual estimates. of the amount necessary to defray the expenses and pay the accruing indebtedness of the government of the District, and for the permanent payment by the Secretary of the Treasury of the interest accruing on the 3.65 bonds of the District as the same matures, the amount so paid to be credited as part of the appropriation by the United States toward the expenses of the government of the District. These are just measures, and we trust will have the approval of Congress. While relieving private property from the payment of its present unequal share of the current expenses of the District government, which are incurred alike for the benefit of the United States and the inhabitants of the District, they will permanently strengthen the credit of all the District securi ties, take the 3.65 bonds from the manipulations of speculators, and secure to the holders their promised and just value. All matured obligations of the present government of the District have been audited and paid, and the payment of all outstanding obligations not matured, so far as they are known, after careful investigation, have been provided for, except the loan of $150,000 made of Messrs. Riggs & Co., in anticipation of the taxes for the current fiscal year, and except some unsettled claims arising out of contracts and obligations of the former governments of the District of Columbia, including work upon incomplete contracts of the late government terminated by the act of Congress approved March 14, 1876, for the settlement of which no provisions have yet been made by Congress. Very respectfully, W. DENNISON, J. H. KETCHAM, Commissioners District of Columbia. I.-REPORT OF THE SECRETARY. OFFICE OF THE COMMISSIONERS GENTLEMEN: I have the honor to submit the following copies of orders passed since the date of your last annual report. Very respectfully, WM. TINDALL, Secretary. COMMISSIONERS OF THE DISTRICT OF COLUMBIA. FEBRUARY 4, 1876. The following resolution having been adopted by the Senate of the United States, on the 3d instant: Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the Commissioners of the District of Columbia are hereby directed to transfer to the Treasurer of the United States, for the payment of the interest due the first of February, eighteen hundred seventy-six, on the bouds of said District, issued under the provisions of the act of Congress approved June twentieth, eighteen hundred and seventy-four, entitled "An act for the government of the District of Columbia, and for other purposes," the sum necessary to pay the same from any unexpended appropriations heretofore made by Congress, or from any revenues derived from taxation on the property of said District of Columbia subject to the requisition of the Commissioners, excluding funds raised for the support of public schools: Provided, That any further issue of 3.65 bonds, under or by virtue of said act of Congress approved June 20, 1874, is hereby prohibited: And provided, That the certificates heretofore issued by the board of audit, including those converted into three sixty-five-hundredths per cent. bonds, and those which have not been so converted, and the certificates hereafter to be issued by the board of audit, or their successors in office, shall not exceed in the aggregate the sum of $15,000,000. SEC. 2. That there shall be no increase in the present amount of the total indebtedness of the District of Columbia; and any officer or person who shall knowingly increase, or aid or abet in increasing, such total indebtedness, shall be deemed guilty of a high misdemeanor, and on conviction thereof shall be punished by imprisonment not exceeding ten years and by fine not exceeding $10,000: Provided, That the board of audit created by the act for the government of the District of Columbia, approved June 20, 1874, is hereby abolished, and shall, immediately upon the approval of this resolution, transmit all the books and property belonging to the District to the Commissioners of the District of Columbia, and make a report of their proceedings not hitherto made : And provided further, That this resolution shall not in any way or mauuer recognize the liability of the United States to pay either the principal or interest of any such bonds as may have been issued on or since the 27th day of January, 1876— It is ordered, That the engineer forthwith suspend all work of every kind being done under contracts for which payments are stipulated to be made in 3.65 bonds, so called, or in certificates of the board of audit convertible in such 3.65 bonds, and immediately reduce the force in his department accordingly. This order will not apply to the contracts for sweeping streets and avenues and cleaning alleys, which are payable in cash. In the execution of the foregoing order the engineer will be careful to reserve, in proper terms, all rights of the Commissioners of the District, as successors of the board of public works, in contracts forfeitable, if any, for non-performance of the same, according to the terms of the contract. MARCH 15, 1876. Ordered, That the attention of all officers and employés of the District of Columbia is hereby called to section 2 of joint resolution approved March 14, 1876, which is as follows: That there shall be no increase of the present amount of the total indebtedness of the District of Columbia, and any officer or person who shall knowingly increase, or aid or abet in increasing, such total indebtedness, shall be deemed guilty of a high misdemeanor, and on conviction thereof shall be punished by imprisonment not exceeding ten years, and by a fine not exceeding $10,000. All said officers and employés are strictly enjoined to the faithful and literal observance of said enactment, and are directed, in respect of their several offices and duties, to take all measures and precautions necessary or expedient for such strict and literal observance of the law. MARCH 25, 1876. Ordered, That the treasurer be charged with the care and safe-keeping of all deeds and conveyances of every name and nature of property belonging to the District of Columbia, and to this end he is directed to at once collect them and prepare schedules in duplicate, one copy to be retained by him, the other to be filed in the office of the Commissioners, after which he will deposit them in the office of the Treasurer of the United States. APRIL 12, 1876. Whereas by a joint resolution of Congress approved March 14, 1876, it is provided that, after the expiration of thirty days from the approval of said resolution, all books, papers, and records of the board of audit shall be turned over to the Commissioners of the District of Columbia, or their successors in office: It is ordered, That the comptroller and auditor of the District of Columbia be, and hereby are, directed to receive at the expiration of said time and take charge of all such books, papers, and records of the said board of audit, and detail such clerk or clerks in their offices as they may deem necessary, to examine all such books, papers, &c., and make an inventory of the same, which (inventory) they shall file in the office of the comptroller. APRIL 21, 1876. Ordered, That from the records of the late board of audit and such other information as shall be needed and obtained from the records of the engineer's office, the comptroller and auditor of the District shall proceed to make a statement of the cost of the several improvements made by the late board of public works and by the Commissioners of the District of Columbia, and of which statements of the cost have not heretofore been prepared by the late board of audit. Said statements shall be in such form as to be used as the basis of assessments. When any of said statements shall have been prepared, it shall be submitted to the Commissioners of the District, and upon their approval of the same a copy shall be filed in their office and another copy shall be transmitted to the engineer for the preparation of assessments upon the property adjoining and especially benefited by the several improvements. When the several assessments shall have been prepared by the engineer he shall in each instance submit the same for approval to the Commissioners of the District. This order, however, does not apply to what is known as repair-work or work done by way of repairing improvements originally made under contracts with the late board of public works which had become defective. MAY 27, 1876. Ordered, That all requisitions for repairs or for materials not purchased under contract at a fixed price shall be accompanied by an esti mate of cost of the proposed repairs or of the material to be purchased. JUNE 6, 1876. Ordered, That no repairs or other work will be done upon the roads in the county until an estimate of cost shall have been submitted to the Commissioners and their approval of the expenditure obtained. JULY 11, 1876. Ordered, That Robert P. Dodge be, and he is hereby, appointed treasurer of the District of Columbia, vice James S. Wilson, removed, his appointment to take effect on his executing and filing his official bond conditioned for the faithful performance of his duties in the sum of one hundred thousand dollars, with two or more sureties, to the satisfaction of the Commissioners of the District. JULY 12, 1876. Ordered, That the auditor District of Columbia proceed forthwith to examine and audit the accounts of James S. Wilson, late treasurer District Columbia, to and including this date, and report to the Commissioners without delay. JULY 19, 1876. Ordered, That all receipts taken by the treasurer for deposits in the Treasury of the United States of the funds of the District, now on file in the office, be delivered at once by the secretary to the comptroller; and that hereafter the treasurer shall file with the comptroller on the day he makes his deposits at the United States Treasury the voucher or vouchers for the same. JULY 29, 1876. Ordered, That the comptroller will not accept nor file in his office any order for payment of moneys on any account from any person after this date. AUGUST 11, 1876. Ordered, That the resignation of Fitzhugh Coyle, esq., of the office of comptroller of the District of Columbia, be accepted, to take effect on the 15th instant. That the three offices of auditor, comptroller, and deputy comptroller be, and they are hereby, consolidated into one, under the name of auditor, except that all duties relating to the disbursement of moneys, which have been heretofore performed by the comptroller, shall here after be performed by the treasurer of the District. That the auditor shall receive a salary of three thousand dollars ($3,000) per annum, and give bond to the District of Columbia, to be approved by the Commissioners of the District, in the sum of $50,000, conditioned for the faithful performance of his duties. That the clerk in the auditor's office who shall be charged with the business of special assessments shall give a bond to the District of Columbia, to be approved by the Commissioners of said District, in the sum of $20,000, conditioned for the faithful performance of such duties as shall be assigned to him by the auditor. That George W. Beall is hereby appointed clerk. He will report to the auditor, who will assign to said Beall such duties as have heretofore been discharged by the deputy comptroller. That the above orders shall take effect on the 15th of the present month. That the issuing of licenses is hereby transferred from the office of collector to the office of treasurer; but this shall not be construed to prevent the collector from collecting, as at present, the legal fees for licenses. ་ AUGUST 12, 1876. Ordered, That the seventh section of the order of yesterday, which relates to the transfer of the issuing of licenses from the office of collector to the office of treasurer, shall not go into effect until the 15th instant. AUGUST 16, 1876. In the matter of the Metropolitan Police Board, reported upon by the assistant attorney on the 12th instant, it is ordered: 1. That the said report is approved. 2. That two hundred and eighty-eight dollars and ten cents, the amount paid on account of said board since July 1st ultimo, be charged against the $150,000, the amount to be paid by the District of Columbia under the act of Congress approved July 31, 1876, entitled "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1877, and for other purposes." 3. That the sum of four thousand eight hundred eighty dollars be reserved from said $150,000 for the payment of rental of station-houses during the present fiscal year. 4. That the sum of $1,150 be reserved from said $150,000 for the payment of fuel for the uses of said board, including station-houses, during the current fiscal year. 5. That the sum of $1,000 be reserved from said $150,000 for the estimated cost of repairing station-houses during the current fiscal year. 6. That the balance of said $150,000, to wit, $142,681.90 be paid to the said board in twelve equal monthly installments of $11,890.16 each, for the payment of all salaries and other expenses of said board during the current fiscal year not herein before provided for, on the proper requisition of said board in favor of its treasurer receipted by him. 7. That the superintendent of property make immediately a careful itemized inventory of all the public property, exclusive of buildings, in charge of said board, (stating condition and estimated value,) including headquarters and station-houses, and take receipt therefor from the proper officer of said board. AUGUST 19, 1876. Ordered, 1. That paragraphs numbered two and three of the order of August 11, 1876, be, and they are hereby, rescinded. 2. That John T. Vinson is hereby appointed comptroller, vice Fitzhugh Coyle, resigned, and shall perform the duties of that office in addition to those of auditor. For his services in both offices he shall receive a salary at the rate of three thousand dollars per annum. 3. That the office of deputy comptroller be, and it is hereby, abolished. 4. That paragraph four of said order be, and it is hereby, amended to read as follows: That the clerk in the auditor's office who shall be charged with the business of collecting and accounting for special assessments, shall give a bond to the District of Columbia, to be approved by the Commissioners of the said District, in the sum of twenty thousand dollars, conditioned for the faithful performance of his duties. 5. That paragraph five of said order is hereby amended so as to read as follows: That George W. Beall is hereby appointed clerk provided for in the foregoing section, No. 4. OCTOBER 27, 1876. Ordered, Pursuant to the opinion and recommendations of the attor ney of the District of Columbia of March 25, 1875, the superintendent of assessments is directed to certify as to the fact of a majority of the |