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SIR: I am in receipt by reference from you on the 27th ultimo, for report, of Senate resolution passed 26th ultimo, as follows:

IN THE SENAte of the UNITED STATES,

February 26, 1885.

Resolved, That the Secretary of the Interior be directed to furnish the Senate copies of the reports of special agent of the Land Department, Wilson T. Smith, with accompanying affidavits and papers sent to the Commissioner of the General Land Office in August and September, 1883, which reports, affidavits, and papers referred to the illegal timber-land entries and fraudulent issuance of titles under the act of June 3, 1878, in the Humboldt land district, California, said entries being confined to townships 8, 9, 10, 11, and 12 north, ranges 1 and 2 east, Humboldt meridian, and townships 7 north, range 2 east, and 13 north, range 1 east, Humboldt meridian, and embracing over 100,000 acres of redwood timber land; also copies of the reports of Special Agents George D. Orner and W. H. Goucher, of the Land Department, sent to the Secretary of the Interior and Commissioner of the General Land Office, which refer to the same illegal timber-land entries in Humboldt County, California, and inform the Senate what action has been taken by the Commissioner and Secretary of the Interior as to the cancellation of the illegal timber-land entries in the above-described townships; and if any patents have been issued by the Commissioner since June 1, 1883, under the act of June 3, 1878, for timber lands in the above-enumerated townships, to give the date of their issuance, name of entrymen, and description of land. Attest:

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The resolution calls for copies and information which could not be prepared and transmitted within less than two weeks, with any force at my command. It is therefore impossible to meet the call during the present session of Congress, and I await your further instructions. The resolution is herewith returned.

Very respectfully,

Hon. H. M. TELLER,

Secretary of the Interior.

L. HARRISON, Assistant Commissioner.

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In part reply to Senate resolution of June 24, 1884, statements of the col lections, receipts, and disbursements in various departments, from 1875 to 1884.

MARCH 3, 1885.-Ordered to be printed, and, with the accompanying papers, referred to the Committee on the District of Columbia.

OFFICE OF THE COMMISSIONERS,
DISTRICT OF COLUMBIA,
Washington, March 2, 1885.

SIR: The Commissioners of the District of Columbia, in pursuance of the purpose indicated in their letter to the President of the Senate, dated February 24, 1885, have the honor to submit the several statements herewith, as a partial reply to the following resolution passed in the Senate of the United States, June 24, 1884:

Resolved, That the Commissioners of the District of Columbia be directed to report to the Senate the aggregate amount collected from taxation for each of the fiscal years from 1875 to 1884, inclusive, in each of the four quarters of the city of Washington, in Georgetown, and in the county of Washington outside of said cities. Also, the aggregate amount expended in cach of said six divisions for each of said ten years for street improvements of all kinds, including the replacement of wood, stone, and Macadam pavements, new pavements, laying sidewalks, regulating, grading, and filling up streets, repairs to concrete pavements and Macadam roadways, parking, for permit work, and for repairs to streets, avenues, alleys, county roads, suburban streets, &c. Also, a statement of the taxes that have been assessed or special assessments made against each of the railroad companies in the District of Columbia, whether operated by steam or other power, for each year since 1878, and the amount of taxes assessed and collected from each of said companies for each of said years, and the amount remaining uncollected, if any, for each of said years.

Resolved, That the Commissioners of the District of Columbia be required to report to the Senate a statement of the receipts and disbursements on account of the water department, or water fund, for each year from 1875 to 1884, inclusive, stating the amount received from each separate source, and when, where, and for what purpose the money has been expended.

The statements submitted include the following:

1. Statement of expenditures for streets and roads from 1876 to 1884.

2. Statement of receipts and disbursements on account of the water department from 1875 to 1884.

These statements have been prepared by Lieutenant Townsend, assistant to the Engineer Commissioner, after prolonged and laborious examination of the records of the Engineer office; they are to be accepted as the nearest approximation that can be arrived at without a re-examination of all original vouchers in the auditor's office.

3. Statement prepared by the collector of taxes, showing tax collections from 1875 to 14. inclusive, in Washington, Georgetown, and the county.

4. Statement of special assessments charged against street railroads.

Only a very small portion of these assessments has been been paid, but suits have been instituted to enforce their collection, as follows: Against the Washington and Georgetown Railroad, suit entered November 7, 1880, ou trial March 27, 1884, to April 12, 1884. Verdict for the District $41,800 and costs-claim for interest being disallowed. Against the Metropolitan Railroad Company, suit entered November 7, 1880. On trial April 14, 1884, to May 1, 1884. Verdict for the District for $147,507.05 and costs, claim for interest being disallowed. Both of these cases have been carried up on appeal by the railroad companies. Suit was also instituted against the Columbia Railroad Company, November 7, 1880, but has not yet reached trial.

It must be observed that the sectional division of the city of Washington, as made in the resolution, does not exist in the records of the office, nor does the law require it, therefore an accurate assignment of the expenditures to those several subdivisions cannot be made without an examination of all original vouchers, and this is absolutely impossi ble unless a special force is organized to do the work. The same is true in reiation to making such a subdivided statement of tax collections as is called for by the resolution; to do this it will be necessary to take from the collector's books each item, and locate each lot, parcel of ground, and improvement with reference to the subdivisions indicated. It would require, practically, the making up of an entire new set of books relating to tax collections in the city of Washington. But a tabulated statement of assessments by divisions is submitted herewith (No. 5), which, being the basis of the tax levy, may possibly serve the purposes of the inquiry.

It must be apparent that it is impossible for the Commissioners to complete the statements required of them during the next year without an extra force of employés to do the work and a special appropriation to defray its cost; the sum necessary for this purpose would be at least $5,000. Under these circumstances the Commissioners are compelled to ask that such provision be made at once, or that they be relieved from further action under the resolution of June 24, 1884, until it is made. All of which is respectfully submitted.

By order of the Board of Commissioners, D. C.

Hon. GEORGE F. EDMUNDS,

J. B. EDMONDS,

President pro tempore of the United States.

President.

OFFICE OF THE ENGINEER COMMISSIONER,
Washington, D. C., February 25, 1885.

MAJOR: I have the honor to submit the inclosed tables giving the expenditures for street improvements in the District of Columbia from 1876 to 1884, and the receipts and expenditures of the water department from 1875 to 1884, as directed by you, in conformity with a resolution of the Senate of the United States dated June 24, 1884. As the subdivisions required by this resolution have not been made on the books of this department, to have fully answered it would have required the examination of every voucher issued during the years included therein, and with the clerical force now employed would have required the suspension of the regular work of the office. The accompanying tables are the work of months of careful investigations by such clerical force as could be spared from time to time from routine duties, and are collected from the books of the department and various reports. They are not to be taken as an absolutely correct statement of expenditures.

The expenditures for street improvements during the fiscal years of 1875-1876 cannot be subdivided without an examination of the original vouchers, and are not submitted.

The books of the parking commission show the work performed in different sections of the city, but not the cost of that work. The table of expenditures is estimated, assuming that the cost of planting and pruning trees is uniform.

The expenditure for material for "permit work" amounts to $84,441.26, and includes only those items which are recorded on the books of this department as distributed in the different sections of the city. The auditor's books show an expenditure of $119,179.94 for the purchase of material for "permit work." The material on hand amounts to $29,048.70. The difference, $5,687.28, includes expenditures for hauling, freight, wharfage, and numerous other small items which cannot be subdivided as the resolution calls for.

Expenditures for current repairs are by monthly pay-rolls, and cannot be subdivided among the different sections of the city. Before the year 1878 the work on county roads cannot be separated from that of current repairs.

The cost of inspection of the work is not included in these tables.

Very respectfully,

Maj. G. J. LYDECKER,

C. McD. TOWNSEND, Lieutenant of Engineers, U. S. A.

Corps of Engineers, U. S. A., Engineer Commissioner, D. C.

Aggregate expenditures on streets and roads, including sewer, permit work, and parking, from

1876 to 1884.

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In 1876-77, $101,291.04 was expended for pavement on Pennsylvania avenue, by special act of Congress, and is not included in above expenditures.

Expenditures for filling grounds south of Capitol: 1877-'78, $14,705; 1878-79, $14,985.77; 1879-'80, $20,245.23; 1880-'81, $19,887.40; 1881-82, $3,827.13; 1882-'83, $15,410.18; not included in above expen ditures.

*The expenditures on county roads prior to 1878 cannot be determined from the records of the engi neer office.

Expenditures of the water department from December 1, 1875, to June 30, 1884.

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Statement showing the amount of money collected by the collector of taxes for the water department from November 15, 1875, to June 30, 1884.

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Very respectfully,

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$26,809 53
109, 679 58
1,851 00
1,908 22

$9,730 00 101, 695 60 1,815 00

$16, 802 47
65, 459 57

2,193 00

1,787 04

2,188 72

$14,663 38 119, 718 4

2,373 @ 2,418

140, 248 33 115, 027 64

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OFFICE OF COLLECTOR OF TAxes, District OF COLUMBIA,
Washington, February 27,

1885.

SIR: I have the honor to transmit herewith a statement showing the amount of tax collections from 1875 to 1884, inclusive, as per request.

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JOHN F. COOK,

Collector of Taxes.

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