The Sun.
London, England, 1869-12-24 00:00:00

niE SUN, LONDON, FRIDAY EVENING, DECEMBER 24, 18G9

grand jury will throw out the bill. I can hardly think
this is possible..
There is some talk of converting the Colosseum in
Regent's-park into an opera-house. It must be mere talk,
for such a speculation would prove an inevitable failure.
The building is almost out of London ; it is far too large for
a theatre, and at the present time Her Majesty's remains
untenanted, splendidly though it has been fitted up. Lord
Dudley is rich enough not to feel the loss of the rent; but
a company would be ruined by it. Tho idea, of converting
the Colosseum into a railway-station is far more practicable
Albert Bierstadt, the American artist, known by his two
great pictures, " The Storm in the Rocky Mountains,!' and
"The Domes of the Yosemite," has another splendid
work now exhibiting at Mr. Maclean's Gallery in the Hay-
market. It is a picture of Mount Hood, in Oregon.
The mountain stands up alone, a magnificent peak of snow,
flushed by the last rays of sunlight, while the foreground
of wood and lake is in deep shade. It is a very impressive
work. The artist is now, I believe, at New York.

How many rings and brooches is a lady supposed to
require to constitute a proper toilette? In to-day's Times
there is an advertisement offering £5O reward for a
dressing-case stolen from the Chester Railway Stati At,
containing fourteen rings, five brooches, twelve bracelets,
and any number of earrings. There were also i ins, pencil
c vies, a watch, several lockets, two £5 notes, and a few
sovereigns. Rather a rich haul this, and scarcely likely to
be surrendered for the reward offered. But how did the
theft come about? There must have been strange careless-
ness, especially as the thieves were noticed sufficiently to
be described minutely.
The newspapers have been making some strange mis-
takes this week. The Spectator, reviewing Mr. Knatchbull-
Hagessen's book for children, called the author a Lord
of the Admiralty, instead of Under-Secretary for the
nne Department. The Rome correspondent of the
Standard said that the Holy House of Loretto was Trought
to Italy from Bethlehem, instead of Nazareth. But the
strangest blunder of all has been made by the Atheneum.
This paper, a literary journal par excellence, quoted
the splendid farewell of King Arthur to Sir Bedivere
(which Tennyson has embodied in his just published
volume), as a new passage, although it was pub-
lished in a volume of poems, under the title of
Norte d'Arthur," seven-and-twenty years ago. Really
a critic should know his business better than this. Satur-
day's number of the Atheneum will contain reviews of the
literature of the year in different countries ; that on
Danish literature has been written by Miss Frederica
Rowan, the translator of " Schleiermacher," and who is
probably the only person in England, at all events outside
the Danish Legation, who is capable of writing equally
well in English and in Danish.—Sir Charles Dilke and
Mr. Hepworth Dixon have both returned from Russia.
The first has assumed his editorial duties at the Atheneum,
and the second is busy over his book about the country he
has just visited.—The review of Dr. Bence Jones's " Life
of Faraday," in the last number cf the above-mentioned
paper was, I believe, by Mr. Jeaffreson.—Just now Mr.
Galton, the author of the work on hereditary
g.unius, is one of the lions of the literary
world, and though, like Mr. Lecky, a very shy lion,
I need not say that he is a most intelligent one. Mrs.
Cross, the biographer of her husband, whose experi-
ments intended to prove that elecricity is the source of
life, e:ccited so much attention at the time, is, after an in-
terval of some little time, returning to literary work.
The new number of the London Quarterly Review will

lead cif with an article by the editor, Dr. Rigg on
"National and Denominational Education." Dr. Rigg is
one of the gentlemen who took part in the great meeting
of the Education Union at Manchester. He is strongly '
in favour of maintaining and extending the present system,
and, in fact, takes 'much the same line as was adopted by
the Western Morning News a few days ago in an article, which
has been copied into the leading Wesleyan paper. The
January number of dllacmillan's Magazine will have an
important article on Admiralty Reform, a paper
by Miss Sewell cn the Protestant deaconnessos
at Kaiserwerth ; one by Canon Wescott on Cathe-
dral Work ; one by Mr. Thomas Hughes on the Anarchy
o! London, and one by Sir Edward Strachey on the Irish
Land question. The fiat number of the rartfe/ic has just
appeared. It is an art magazine, published by Seeley,
and Co., and is edited by Mr. P. G. Hamerton, who under
the transposed name of Notrenth, has been writing
same pleasant art'clos on social and literary sub-
jects in the Glol e, and whose work, "A Painter's
Camp in the Highlands," is I.nown, doubtless, to
many of your readers. This new magazine is a great
success. Not so the Gaiety Gazette, which though edited,
I believe, by Mr. Hollingshead and Mr. Sala, and having
several well known literary men on its staff, has come to
an end after a very brief existence. A very different sort
of paper, the Church News, will disappear at the end of the
year. Originally edited by Dr. Lee as a Conservative and
Ritualist organ, the copyright and back-stock were bought
early in the year by the publisher of the Church
Review. That somewhat dull paper will now
absorb the News, and the combined journal will
be published at the price of one-third of tho
two together, viz., at twopence. Meanwhile, Dr. Little-
dale's paper, the Church Times, the organ of the Radical
Ritualists (to put down which the Church .2Vcsrs was
started), appears to flourish. The High Church party have
started a new paper, called the Gospeller, which is to com-
pete with the British Workman. The Clerkenwell .News,
being forbidden to use the name London Times, has chosen
for its second title London Chronicle.
One of the most remarkable articles published for a long
timo is the first in the last number of the new scientific
journal, 21-ature. It is signed " H," and of course every
one knows that the writer is Professor Huxley. He
actually proposes to carry out Darwinism by Act
of Parliament. How, is not very clear. I imagine that he
would scarcely go so far as to say that the House of Commons
should follow the example of Frederick the Great and
select big women as wives for gignnt'c grenadiers. The
First Napoleon was rude enough to say to some ladies who
were arguing with him and beating him in argument
Faite3 moi de conscrits. But England is not a military
nation, and I don't think that there is much chance of the
doctrine of natural selection being forced upon the people
by law. Of new books I will mention to-day only Mr.
Blanchard Jerrold's new book published by Mr. Hotten,
and called "The Gavroche Party; being Literary Esti-
mates of Political France." Mr. Jerrold is well known as
a fertile writer on Paris Life, and as the "B. J." whose
pleasant articles on that subject have appeared from time
, to time in the Athenceum.

711 E AMERICAN TREASURY REPORT.

TREASURY DEPARTMENT, Dec. 6, 1869

I have the honour to submit herewith the annual re
port of the doing: and condition of the Treasury Depart-
meLt. In this report 1 naturally trent tir,t the matters of
administration and th n measures of public The
officers in charge of the various bureaus and divisions of
the Treasury Department have faithfully perf.)rmed their
duties, and I co:►.mend their several reports to the consi-
deration of Cough ss.

TREASURER SPINNER.
The Treasurer of the United States has prepared an ela-
borate report, setting, forth the present condition of the
Treasury, and furnishing a resume of the business of the
Treasurer's office from len to the present term. The long
and faithful services of the present Treasurer entitle him
to the gratitude of the country.
TEE INTERNAL REVENUE BUREAU.
The report of the Commissioner of Internal Revenue
is respectfully comtnet ded to the attention of Congress.
Since the appointment of the present Commissioner the
administration of the office has been constantly improv-
ing. The increase of receipts for the first five mouths of
the present fiscal year, in the sum of 514,431,333 Of) over
the amount collected in the first five months of the last
fiscal year, is satisfactory testimony to the ability and
integrity of the persons employed in that branch of the
puLlic service.

ItEIEIPTS FROM CUSTOMS.
The amount paid by warrants for collecting the revenue
from customs during the fiscal year ending June 30, 1868,
was $6,378,385 4'i, and for the year ending June 30, 180,
$5,376,738 13—showing a decrease of $1,001,617 30. The
decrease in the cost of collecting the revenue has not been
attended by any loss of efficiency in the service. On the
other hand, it is claimed that the means for the detection
of smuggling are better than ever before, and that the
Custom-houso servic, is also constantly improving.
FRAUDS IN THE APPRAISERS' DEPARTMENT.
It ought to be understood that the chief means of col-
lecting the revenue and enforcing the Revenue laws must
be found in the administration of the Appraisers' Depart-
ment. The frauds and losses arising from actual smug-
gling are unimportant compared with the losses sustained
for these important positions at the present salaries. It
is yet true that an incompetent appraiser or examiner may
daily subject the Government to losses far exceeding the
amount of his salary.

THE PAYMENT OF INFORMERS.
Under existing laws, certain Revenue officers, and
other persons appearing as informers, are entitled to
shares in fines and forfeitures. During the fiscal year
1868-69, the Treasury Department distributed the sum of
$286,073 61 to such officers and to informers in the various
eases arising under the Customs and Revenue laws„ A
Liege additional sum was also paid through the Internal
Revenue office. Tho reasons on which the laws granting
such allowances aro based is that officers of the Covet it-
ment are stimulated to greater activity in the discovery of
frauds and in bringing offenders to punishment. There
can be no doubt that Elicit is the effect of this policy, but
the experience 1 have bad in the Treasury Department
has convinced me ttat the evils attending the system are
greater tha❑ the benefits derived from it. It often occurs
that Revenue officers aro led to assert claims iu behasf of
the Government which have to just foundation in law or
in the facts of the respective cases; and where real claims
exist, it is often the object of the informer and officers
who share in the penalties to misrepresent the case to the
Government, se as to secure the Treater advantage to
themselves.

But a more serious evil is found in the practice of
allowing perons to pursue a fraudulent course until a
result is reached which will inure to the benefits of the
officers and informers, instead of checking criminal prac-
tices at the outset. It is impossible to sot forth in exact
language the character of the evils that grow out of the
present system. I am, however, clearly of opinion that
the Government ought to rely upon public officers for the
proper performance of their duties, without stimulating
thou} by any contingent advautagee. I haye eleewhere

recommended an increase of sakriei of Custom-House
officers ; and the abolition of the system of giving to them
a share of fines, penalties, and forfeitures, will be an ad-
ditional reason for the increase of salaries in this depart-
ment of the public service.

- THE FORCE EMPLOYED.
It has become a practice for clerks and other persons who
have held office in the Treasury Department to accept
employment as agents or attorneys for patties having
claims against the Department; and there is reason to be-
lieve that in some instances the information obtained while
in the public service has been used in aid of the claimants.
Without detailing all the objections to this practice, I
respectfully suggest that a law be passed barring persons
from practising beforo the Treasury Department as agents
or attorneys in behalf of claims that were pending when
such persons were officers of the Department.
In March last there employed in the Treasury Depart-
ment at Washington, 2,848 clerks, messengers, and la-
bourers, at s monthly cost of $285,91151. At present the
whole number of such employes is 2,441,aud their monthly
pay amounts to $238,280 81, showing a decrease of ex-
penses at the rate of $571,688 04 per annum. It was found
necessary, however, during the periods mentioned, to in-
crease the force in the Internal Revenue office and in
office of the First Controller. This increase in the
•cgate is at the rate of $80,440 per annum. This state-
t does not relate to the force employed iu the Bureau
agraving and Printing.
March last there were 62 Special Agents in the Ser-
vice of the Department, receiving in the aggregate for
their services the sum of $371 10 per day. Each of these
agents made his reports to the Department, and acted
tinder its direct orders. The number at .pres.ut employed
is 54, and their daily pay amounts to $6B 85. The pay
of the agents has been increased, generally, in the hope
that more efficient services might be obtained. The sea
coast and frontiers of the country have been dividt d int')
16 special agency districts, and a superintendent appointed
have
agents. Tho orders of the
been appointed and detailed to
factor each.utde r
the
Assistants
several
district
Department are in all cases sent to the agent in charge of
the district, and the reports of his assistants are made to
him. The agent is required to make a monthly report of
his own doings and the doings of his subortiinat, a. The
results thus far obtained appear to justify the organiza-
.ion introduced.

;, ggr,

at
of Et

MANUFACTURE OF PAPER.
Arrangements have been made for the manufacture of
paper for the currency and other obligations of the
United States, and for the printing of the same, which
increase the security of the Government against unlaw-
ful issues from the genuine plates. Under the eleventh
section of an act, approved June 30, 1861, entitled "Au
act to provide ways and means for the support of the Go-
vernment, and for other purposes," a peculiar paper has
been designated as the Government paper, and by that act
it is made a felony for any person to have or retain in his
possession any similar piper adapted to um makmg or any
obligation or security of the United States, except under
the authority of the Secretary of the Treasury or some
other proper officer of the United states.
Arrangements have been made for the manufacture of
this paper by Messrs. Wilcox and Co., near Philadelphia,
and the mills owned by them, which are exclusively de-
voted to this purpose, have been placed under the super-
vision of the officers of the Government, and such precau-
tions have been taken for the custody of portions of the
machiner., as to render it improbable that the riper manu-
factured can be obtained by dishonest means. It is received
by an agent of the Government stationed at the mills, and,
ur.on the requisition of the Department, it is shipped to
the National bank Note Company, the American Bank
Note Company, or to the Printing Bureau of the Treasury
Department, as the case may require.

ENGRAVING AND PRINTING.
Arrangements have also been made with each of the
two companies mentioeed for preparing one set of plates
for every issue of currency or other obligations. The
Engraving and Printing Bureau at Washington prepares
a third set, and each office places an imprint upon every
obligation of the Government. Notice of the transmis-
sion of paper from the agent at the mills, and its receipt
by each of the se eral offices of the deliveries therefrom
to the Sealing Bureau in the Treasury Department, and
also of dJliveries to the Treasurer of the United States,
is given each day by telegram or by letter, and on the fol-
lowing day the accountants in the Treasury Department
prepare a statement showing the disposition of every sheet
of paper manufactured. In month of November the
paper at the mill, and iu each of the several printing
compared with the accounts in the Treasury Departeut.
Was carefully coun.ed, and the resultlm
ns t uabnl
gn: eengtast,e o f
about 7,000,000 sheets received by the
agent at the mills, discrepancies were found to the extent
of 60 sheets of fractional currency paper, and for the
money value of which the Companies doing the work are
responsibl-.
It is believed that these arrangements furnish better
seen: ity than has heretofore existed against the fraudulent
issue of currency or other obligations of the Government
by the use of the original dies or plates, and the system
of the frequent examinations of the several establish-

tnents entrusted with the work will disclose at once
the discrepancies in the accounts. It is not probable
that the changes made will diminish the expense; indeed
the cost is greater than it would be if the work iu all its
branches were done in the Treasury Department. In my
judgment, however, the additional security is of more con-
sequence to the Government than the mere economy of
money in the expense of engraving and printing.

MARINE HOSPITALS
The Marine Hospit d service of t',.e country is, upon
the whole, in an unsatisfactory condition. Several Hospitals
have bee I erected at points where at present they are not
needed, while the groat commercial cities like New York,
Philadelphia, and Baltimore have no hospital accomino-
dations for Ski: and disabled seamen. _

A careful examination of these institutions has been
made by Dr. Stewart, an agent of the Treasury Depart-
ment, ar.d by Dr. Billings of the United States Army.
The result of their examination is that several hospitals
have not been properly managed; that others should be
closed, and that hospitals should be erected at New York,
Baltimore, and Philadelphia. Measures have already
been taken fur the sale of the hospitals at several paces
where they are not needed. The hospital at New Or-
leans is represented as unsuitable, from bad location and
other eirctunt-tances. ' Thu War Department is in posses-
sion of suitable hospitals at New Orleans and New York,
which I sin informed are no longer needed for the use of
the army. I respectfully recommend that they be trans-
fer. ed to the Treasury Department.

public offices be adopted, it will be necessary to increase
the salaries of collectors, naval officers, and surveyors
at all the principal parts of the country. It is a plain
truth that the Government has no right to expect the
services of such competent men as Appraisers and
Examiners at the present inadequate salaries. In the
larger cities they are insufficient for the support of a
family, and under such circumstances the Government
is not without responsibility when it places its officers in
such a position that they are compelled to choose between
dishonesty on the one hand and penury on the other. The
salaries of the Assistant Treasurer and the principal officers
should also be increased, and for substantially the same
reasons. _ _ _ _

It has been found impossible for the last few years to
retain the services of the most efficient clerks in the
Treasury Department except by additions to their lawful
salaries through an appropriation placed in the hands of
the Secretary fur that peep )se. The distribution of this
appropriation is an unpleasant duty for the Secretary,
and cannot be perfermA without producing jealousies
and discontents among the offic.trs of the Department.
Speaking generally, it may be said that the heads of
Bureaus, chief clerks, and clerks in charge of divisions
are inadequately compensated for the services they per-
form. Taw routine business of the Departmont can be
peaormcd• in a sati,factory manner by clerks receiving
the compensation now jirovi.lo.l by law ; but men on
whose discretion and judgment the Governm-ut relies
fcr the proper transaction of the business of the country,
and whose labours tiro not limited to the ordinary hours
of duty, should be made to foul that they are properly
compeusatol.