employment of "females," and postwar readjustments. Personnel records of those holding Treasury offices during the war are in an alphabetically arranged series, 1789-1945, which contains oaths of loyalty and some correspondence. These may be supplemented by the records of Treasury Department commissions, particularly the volume for the period June 5, 1858-Mar. 2, 1867 (containing chiefly commissions of collectors of customs, surveyors of customs, and appraisers of merchandise), and an order book, Mar. 4, 1861-Mar. 29, 1873, which contains a copy of Lincoln's commission to Chase as Secretary of the Treasury. (The order book contains also orders issued by the Secretary and the Assistant Secretaries for the internal government of the Department, including, for instance, one on participation of Department personnel in the Lincoln funeral procession.) There are also a register of depositaries, 1863-69; a file of resignations received from customs and mint personnel, assistant treasurers, and special agents, 1834-73; and other registers of Treasury Department employees, their oaths, appointments, and commissions.

Among miscellaneous records of the Secretary's Office that cover the war period are manuscript and printed copies of Treasury Department circulars and a digest of the Secretary's decisions and instructions, 1833-63, compiled 1861-64 from his correspondence with collectors of customs.

Among postwar records in this record group are those pertaining principally to claims brought against the Government for property captured, confiscated, or illegally seized during the war. These include correspondence and other records of or relating to the nine Special Agencies established to control commercial intercourse and captured, abandoned, and confiscable property (see the separate description of these under Special Agencies, below); correspondence of the Division of Captured and Abandoned Property and successor divisions, 1864-1906; and miscellaneous records relating to all types of captured and abandoned property, 1863-75. Among these records are papers relating to cotton claims arising under sec. 5 of an act of May 18, 1872 (17 Stat. 134), authorizing and directing the Secretary of the Treasury to pay lawful owners or their legal representatives for cotton seized after June 30, 1865, by Government agents acting unlawfully and in violation of their instructions. In attempting to prove that their cotton was seized unlawfully many claimants gave personal data such as their age, residence, marital status, occupation, and other circumstances of their lives during the war. Relating generally to all these claims is an index (ca. 100,000 cards), prepared not only from these records but from those of the Special Agencies, Court of Claims records, and the Secretary's wartime correspondence regarding restricted commercial intercourse with and in the States declared to be in insurrection. Also of interest are records concerning alleged corrupt practices of Attorney Galen Green in his handling of certain Tennessee Civil War claims, 1882-83.

Some Civil War records originally a part of the Secretary's files were transferred to other offices when the function to which they relate obtained bureau status within the Treasury Department or was transferred to another executive department. For information about these records see Office of the Register, Office of the Supervising Architect, U. S. Coast Survey, Steamboat-Inspection Service, Light-House Board, U. S. Revenue-Cutter Service, and Marine Hospital Service, below. The records of the Secretary's Office relating to the supervision of coinage, to 1873, are now a part of Record Group 104 (Records of the Bureau of the Mint).

Records in Other Custody. --Howell Cobb papers are at both Duke University and the University of Georgia. Salmon P. Chase papers are in the Historical Society of Pennsylvania and the Library of Congress. Papers of William Pitt Fessenden and Hugh McCulloch are in the Library of Congress, and other McCulloch papers are at the University of Indiana. All these papers should be consulted, since they are believed to contain some official records. See especially a letter book of Fessenden in the Library of Congress covering the time of his service as Secretary.

OFFICE OF THE FIRST COMPTROLLER

The act establishing the Department of the Treasury in 1789 provided for a Comptroller to superintend the adjustment and preservation of the public accounts. After the authorization of four additional auditors and an additional comptroller by an act of Mar. 3, 1817 (3 Stat. 366), the Comp troller became known as the First Comptroller and had the duty of examining accounts settled by the First and Fifth Auditors and of certifying the balances to the Register of the Treasury. He was also instructed to superintend the recovery of debts due the United States and to direct suits and legal proceedings.

When the Civil War began, the following accounts of the First and Fifth Auditors and the Commissioner of the General Land Office were being certified by the First Comptroller to the Register: judiciary accounts (expenses of courts and court personnel); salaries (for judges, other court personnel, and employees in the executive branch); diplomatic and consular accounts; accounts of receipts and disbursements for public lands and surveying; accounts relating to the public debt, public printing, and the U. S. Mint and its branches; expenditures for the Territories; and miscellaneous accounts, including those for public buildings, the insane asylum, the penitentiary, and suppression of the slave trade. By fiscal year 1865 the First Comptroller was handling in addition Patent Office and internal revenue accounts. Successive First Comptrollers during the Civil War:

Elisha Whittlesey, 1861.

William Hemphill Jones (acting), 1863.

R. W. Tayler, 1865.

Civil War annual reports of the

First Comptroller, appended to

those of the Secretary of the Treasury on The State of the Finances.

Record Group 217.--Letters received in the First Comptroller's office during the Civil War are in several general series, 1795-1870 (71 vols.), and in supplementary series of diplomatic and consular letters, 1861-91 (55 vols.), and Territorial letters, 1835-91 (21 vols.). There is a register of letters received, 1850-1915 (40 vols.). Letters sent (fair copies) are in miscellaneous letter books, 1802-66 (89 vols.), and in other books of letters pertaining to the internal revenue, 1864-66, land offices, 1829-64 (15 vols.), and Territorial subjects, 1854-80 (10 vols.). Press copies of letters sent pertaining to the internal revenue, 1862-70, are also available. The appropriation ledgers of or pertaining to the Civil War period are in the following series: agriculture, customs, diplomatic, diplomatic and civil, internal revenue, judiciary, Navy, pension, public debt, Treasury

employment of "females," and postwar readjustments. Personnel records of those holding Treasury offices during the war are in an alphabetically arranged series, 1789-1945, which contains oaths of loyalty and some correspondence. These may be supplemented by the records of Treasury Department commissions, particularly the volume for the period June 5, 1858-Mar. 2, 1867 (containing chiefly commissions of collectors of customs, surveyors of customs, and appraisers of merchandise), and an order book, Mar. 4, 1861-Mar. 29, 1873, which contains a copy of Lincoln's commission to Chase as Secretary of the Treasury. (The order book contains also orders issued by the Secretary and the Assistant Secretaries for the internal government of the Department, including, for instance, one on participation of Department personnel in the Lincoln funeral procession.) There are also a register of depositaries, 1863-69; a file of resignations received from customs and mint personnel, assistant treasurers, and special agents, 1834-73; and other registers of Treasury Department employees, their oaths, appointments, and commissions.

Among miscellaneous records of the Secretary's Office that cover the war period are manuscript and printed copies of Treasury Department circulars and a digest of the Secretary's decisions and instructions, 1833-63, compiled 1861-64 from his correspondence with collectors of customs.

Among postwar records in this record group are those pertaining principally to claims brought against the Government for property captured, confiscated, or illegally seized during the war. These include correspondence and other records of or relating to the nine Special Agencies established to control commercial intercourse and captured, abandoned, and confiscable property (see the separate description of these under Special Agencies, below); correspondence of the Division of Captured and Abandoned Property and successor divisions, 1864-1906; and miscellaneous records relating to all types of captured and abandoned property, 1863-75. Among these records are papers relating to cotton claims arising under sec. 5 of an act of May 18, 1872 (17 Stat. 134), authorizing and directing the Secretary of the Treasury to pay lawful owners or their legal representatives for cotton seized after June 30, 1865, by Government agents acting unlawfully and in violation of their instructions. In attempting to prove that their cotton was seized unlawfully many claimants gave personal data such as their age, residence, marital status, occupation, and other circumstances of their lives during the war. Relating generally to all these claims is an index (ca. 100,000 cards), prepared not only from these records but from those of the Special Agencies, Court of Claims records, and the Secretary's wartime correspondence regarding restricted commercial intercourse with and in the States declared to be in insurrection. Also of interest are records concerning alleged corrupt practices of Attorney Galen Green in his handling of certain Tennessee Civil War claims, 1882-83.

Some Civil War records originally a part of the Secretary's files were transferred to other offices when the function to which they relate obtained bureau status within the Treasury Department or was transferred to another executive department. For information about these records see Office of the Register, Office of the Supervising Architect, U. S. Coast Survey, Steamboat-Inspection Service, Light-House Board, U. S. Revenue-Cutter Service, and Marine Hospital Service, below. The records of the Secretary's Office relating to the supervision of coinage, to 1873, are now a part of Record Group 104 (Records of the Bureau of the Mint).

Records in Other Custody. --Howell Cobb papers are at both Duke University and the University of Georgia. Salmon P. Chase papers are in the Historical Society of Pennsylvania and the Library of Congress. Papers of William Pitt Fessenden and Hugh McCulloch are in the Library of Congress, and other McCulloch papers are at the University of Indiana. All these papers should be consulted, since they are believed to contain some official records. See especially a letter book of Fessenden in the Library of Congress covering the time of his service as Secretary.

OFFICE OF THE FIRST COMPTROLLER

The act establishing the Department of the Treasury in 1789 provided for a Comptroller to superintend the adjustment and preservation of the public accounts. After the authorization of four additional auditors and an additional comptroller by an act of Mar. 3, 1817 (3 Stat. 366), the Comp troller became known as the First Comptroller and had the duty of examining accounts settled by the First and Fifth Auditors and of certifying the balances to the Register of the Treasury. He was also instructed to superintend the recovery of debts due the United States and to direct suits and legal proceedings.

When the Civil War began, the following accounts of the First and Fifth Auditors and the Commissioner of the General Land Office were being certified by the First Comptroller to the Register: judiciary accounts (expenses of courts and court personnel); salaries (for judges, other court personnel, and employees in the executive branch); diplomatic and consular accounts; accounts of receipts and disbursements for public lands and surveying; accounts relating to the public debt, public printing, and the U. S. Mint and its branches; expenditures for the Territories; and miscellaneous accounts, including those for public buildings, the insane asylum, the penitentiary, and suppression of the slave trade. By fiscal year 1865 the First Comptroller was handling in addition Patent Office and internal revenue accounts. Successive First Comptrollers during the Civil War:

Elisha Whittlesey, 1861.

William Hemphill Jones (acting), 1863.

R. W. Tayler, 1865.

Civil War annual reports of the First Comptroller, appended to

those of the Secretary of the Treasury on The State of the Finances.

Record Group 217. -- Letters received in the First Comptroller's office during the Civil War are in several general series, 1795-1870 (71 vols.), and in supplementary series of diplomatic and consular letters, 1861-91 (55 vols.), and Territorial letters, 1835-91 (21 vols.). There is a register of letters received, 1850-1915 (40 vols.). Letters sent (fair copies) are in miscellaneous letter books, 1802-66 (89 vols.), and in other books of letters pertaining to the internal revenue, 1864-66, land offices, 1829-64 (15 vols.), and Territorial subjects, 1854-80 (10 vols.). Press copies of letters sent pertaining to the internal revenue, 1862-70, are also available. The appropriation ledgers of or pertaining to the Civil War period are in the following series: agriculture, customs, diplomatic, diplomatic and civil, internal revenue, judiciary, Navy, pension, public debt, Treasury

and Interior, and War; these series begin in 1837, except for War, which begins in 1853. There is an internal revenue tax journal, 1862-67.

The pertinent series of registers are as follows: Registers of accounts-First Auditor, 1861-94 (22 vols.), and 1830-76, with gaps (14 vols.), with a separate index, and Fifth Auditor, 1863-76 (2 vols.), with a separate index; and Registers of claims--under revenue laws, 1857-69, and under laws providing bounty for capturing slavers, 1855-65.

OFFICE OF THE SECOND COMPTROLLER

The additional comptroller authorized for the Treasury Department by the act of Mar. 3, 1817, cited above, was designated as the Second Comptroller and was instructed to examine the accounts settled by the Second, Third, and Fourth Auditors and to certify the balances to the Secretary of the Department in which the expenditures were incurred. In 1861 these accounts were being certified to the Register of the Treasury, and at that time they included "those connected with and embracing expenditures by the pay department of the army, the Indian bureau, the recruiting branch of the service, the medical and hospital and ordnance departments, reported by the Second Auditor; those belonging to the quartermaster's subsistence, and engineer departments, and of the Pension bureau, reported by the Third Auditor; and those of pursers or paymasters in the navy and in the marine corps, and of navy agents and navy pension agents, reported by the Fourth Auditor. . ."

About 1864 the Office prepared a new edition of its Digest of Decisions, adding its numerous decisions from 1852. The Second Comptroller in his fiscal year 1865 report called attention to two decisions he considered important because of the many claims affected--that in regard to the pay allowed officers for their servants and that on the question of bounties claimed by deserters.

J. Madison Cutts, appointed Second Comptroller in 1861, was succeeded in 1863 by J. M. Brodhead.

Civil War annual reports of the Second Comptroller, appended to

those of the Secretary of the Treasury on The State of the Finances.

Record Group 217. -- Letters received are in a general series, 1811-94 (174 vols.), and in a special series of letters from delinquent officers, 1865-70 (11 vols.). Although there seem to be no copies of letters sent during the Civil War period, the postwar letters sent, dating from the late 1870's, often throw light on claims and other war-related concerns of the Second Comptroller. Reports received from the Second, Third, and Fourth Auditors, during and after the war, are in several series of report books. The Third Auditor's reports contain the settlement data for Southern claims allowed by the Commissioners of Claims, 1871-78; comparable data after 1878 are in the registers of claims, 1878-94 (36 vols.). Other pertinent records include prize lists, 1863-65 (16 vols.).

OFFICE OF THE COMMISSIONER OF CUSTOMS

This Office did not administer the Customs Service--a function of the immediate Office of the Secretary of the Treasury until 1927--but it had