TABLES OF DETAILS.

[The Auditor of the Treasury for the Post Office Department, being, for that department, practically a Comptroller, a Commissioner of Revenue, an Auditor General or Auditor Absolute, a Register, and a Solicitor-nay, everything, in relation to the fiscal affairs of the Post Office Department, except what appertains to the Postmaster General, Assistant Postmasters General, and the Treasurerconsequently he exercises a corresponding number of classes or denominations of functions, such as have already been briefly stated in the foregoing summaries. Yet it will be perceived that these different denominations of functions do not admit of being distributed into a great number of minor classes or varieties. For, each of these denominations is little more than a unit, consisting as they do, of but two or three classes of the details performed under them; though each of these is repeated by thousands in the execution of the offi cial acts proper to them-that is to say: 1st. As a COMPTROLLER, he countersigns warrants of the Postmaster General on the Treasurer, and the warrants and drafts of the Postmaster General on postmasters, who are the only receivers of the post office revenue; but there are some fourteen or fifteen thousand postmasters, which number is on the daily increase, and the drafts and warrants alone on them and their depositories, exceed that number some ten or twenty fold. 2dly. As a COMMISSIONER OF Revenue, he gives instructions, and prescribes forms relating to the collection, and rendering of accounts of postages, &c., by postmasters. 3dly. As SOLICITOR, he instructs district attorneys and marshals for the recovery, by suit, of balances of late postmasters and other delinquents. 4thly. As AUDITOR, (Absolute or Auditor General,) he superintends the settlement of quarterly accounts of receipts and disbursements of postmasters only, consisting of but little variety, though numerically vast-including incidental claims; which respective settlements are final or absolute, except in cases of appeal to the First Comptroller. 5thly. As REGISTER of accounts and CUSTODIAN of their files, his functions are equally homogeneous in denomination, and as numerically vast. And as to his reports and correspondence in either capacity, and the official books or records appropriate to each, they are also vast in amount, but expressed in comparatively few denominations or classes. In fine, his office is an “imperium in imperio”—and though comparatively simple in its organization, is multitudinous in its details. Hence, nearly every item in the following "tables" thereof, may be regarded as the representative description of thousands in kind or identity of character.]

(A)-OF ESSENTIAL PRELIMINARIES, INSTRUCTIONS, COLLECTION OF REVENUE, QUARTERLY RETURNS, REPORTS OF FISCAL AFFAIRS, INCIDENTAL DUTIES, &c.

I. The Auditor of the Treasury for the Post Office Department receives from the Postmaster General and Assistant Postmasters General, certain communications for his information and government, as essential Preliminaries for executing certain fundamental duties of his office, viz:

1. He receives, and keeps a registry of, the weekly reports, from the APPOINTMENT OFFICE in the General Post Office, of the changes of postmasters and post offices, for his information and government in opening and closing accounts of postmasters; as, also, the bonds of late postmasters, likewise sent from the appoint

ment office.

2. He receives, and keeps a registry of, the weekly reports, from the CONTRACT OFFICE of the Post Office Department, of changes of contractors, as also duplicates of the contracts of new contractors, for his information and government in opening and closing accounts of contractors for transporting the mail, &c. 3. He receives, and keeps a record of, the weekly orders, of the Postmaster General, affecting the allowances and commissions of postmasters, and the pay of contractors and other agents of the Department, whether in connection with public offices and public routes, or in regard to special offices and special routes and special service on public routes, authorized and established by his direction.

4. He receives, and keeps a record of, the occasional orders, of the Postmaster General, designating the publishers of newspapers to do the advertising for the Department, for his information and government respecting items of accounts or claims in that regard.

II. The Auditor prepares Forms and issues Instructions for Postmasters, in relation to the keeping and rendering their Accounts of Receipts and Disbursements, and receives and audits those Accounts, and Miscellaneous Claims, viz:

1. He reports to the Postmaster General [not to the Secretary of the Treasury] the forms for keeping and stating accounts, ["when required," says the law]; he also instructs postmasters and others relating thereto, and superintends the strict observance of those adopted.

2. He receives all quarterly accounts current of postmasters, (71) through the hands of the Postmaster Gen

(71) See "Addenda" for a quarterly account current, and the settlement thereof, illustrated, at the end of these Tables of Details, Nos. 1, 2, 3, 4.

eral, after they have been registered in the Department, and note made on examination in reference to the accuracy of the returns of dead letters, and the accounts rendered of the same.

3. He receives all miscellaneous claims arising against the Department for services, &c., directly from the claimants, without necessarily passing through the hands of the Postmaster General.

4. He audits and settles all accounts and claims arising in the Post Office Department-including postmasters' quarterly accounts, and every other description of accounts or claims against the Department; which settlement is final, except in cases in which the Postmaster General, or the other party interested, is dissatisfied with the Auditor's settlement, and takes an appeal to the First Comptroller of the Treasury, whereupon the decision of the Comptroller is final.

III. The Auditor superintends the Current Collections of the Post Office Revenue from postmasters' receipts of postages, &c., and the disbursements thereof, viz:

1. He certifies and reports balances of accounts or claims to the Postmaster General, that he may issue his draft or warrant for their payment-whether they be due to contractors for transporting the mail, or for mail bags, mail locks, keys, and stamps; for post office blanks, advertising, &c.; or to postmasters on the incidental expenses of their offices, or to other agents and claimants for services rendered to the Depart

ment.

2. He countersigns drafts and warrants drawn by the Postmaster General, according to law, and registers them in his office; and keeps such other accounts of debits and credits in relation thereto, as correspond with the like fiscal transactions kept on the "books of the general Treasury, kept in the Register's office." 3. He certifies and reports to the Postmaster General, the payments made by postmasters quarterly out of the proceeds of their offices, that the Postmaster General may issue quarterly warrants and counter warrants on the Treasurer of the United States to receive and disburse the same, (by financial fiction,) that he may debit and credit himself therewith, simultaneously, and that the corresponding entries may be made on the books of the Auditor's office.

4. He reports to the Postmaster General, all delinquencies of postmasters in paying over the proceeds of their offices in satisfaction of the drafts or orders of the Postmaster General, or into the public depositories to the credit of the Treasurer.

IV. The Auditor superintends the occasional Collection of Balances due from late postmasters, and other delinquents, and violators of post office regulations, viz:

1. He keeps all the accounts of receipts and expenditures of the Department, in appropriate ledgers, journals, &c., showing, Ist. its receipts under the heads of "letter postages," "newspapers and pamphlet postages,' "fines, penalties, and forfeitures," and "miscellaneous;" 2d. its expenditures under the several heads of appropriation as specified in the law, crediting and debiting each head of appropriation, with the respective amounts appropriated and expended for each-being a ready means of ascertaining the true balances against ex-postmasters, &c.

2. He closes the accounts of late postmasters and contractors, and corresponds with them to regulate and adjust the true balances due to the Department.

3. He causes drafts to be issued in favor of neighboring postmasters or contractors, for the collection of any such late postmasters' or contractors' balances so ascertained.

4. He institutes and superintends suits at law, on account of the Post Office Department, through the district attorneys of the United States, when other modes of collecting said balances prove ineffectual.

5. He makes and authenticates transcripts of accounts and vouchers, and transmits them to district attorneys to bring suits.

6. He instructs district attorneys, marshals, and clerks of courts, in relation to the various stages of legal proceedings, from the commencement of suits to their final issue.

7. He institutes suits in chancery, in cases of other suits failing on account of fraudulent impediments, &c. V. The Auditor makes Quarterly fiscal Reports to the Secretary of the Treasury, and occasional Reports to the Postmaster General for the information of Congress, and performs other incidental duties, viz:

1. He is required by law to transmit to the Secretary of the Treasury, a quarterly statement or report of the receipts and expenditures of the Post Office Department, [which has been a dead letter until recently.]

2. He reports to the Postmaster General, under occasional calls of Congress, the balances of post office revenue remaining unpaid-what portions are yet hopeful, and what portions are hopeless.

(Incidental Reports, &c.)

3. He makes such other reports, and performs such other duties as the Secretary of the Treasury, or the Postmaster General may require.

(B)-AVERAGE OF THE REVENUE AND EXPENDITURES OF THE POST OFFICE DEPARTMENT.

I. Of the Revenue of the Post Office Department under five specified heads, viz: 1. The accounts of receipts for "letter postages," by fourteen thousand postmasters-consisting of prompt payments by postmasters, and payments under process of suit:— aggregate for the year ending on the 30th of June, 1842,

2. The accounts of receipts for "newspaper and pamphlet postages," by fourteen thousand postmasters-consisting of prompt payments by postmasters, and payments under process of suit:-aggregate for the year ending the 30th of June, 1842,

3. The accounts of receipts, as "fines for violations of the post office laws" by individuals or companies consisting of prompt payments, and payments under process of suit:-aggregate for the year ending the 30th of June, 1842,

4. The accounts of receipts from "miscellaneous sources"-consisting, chiefly, of interest and costs of suits-penalties incurred by postmasters for failing to render their accounts quarterly excess of commissions at large post offices-and proceeds of sales of any property belonging to the department not wanted for use:-aggregate for the year ending on the 30th of June, 1842,

5. The accounts of "forfeitures" incurred by mail contractors-these being abatements of the pay or claims of contractors for transportation of the mail, nothing is received, but they indirectly aggrandize the revenue, by diminishing the disbursements for mail transportation.

$3,953,315 20

572,225 25

720 50

20,588 70

II. Of the Expenditures of the Post Office Department under twelve general heads, corresponding to the heads of appropriation for those objects, viz:

1. The accounts of expenditures for "commissions and allowances," as compensation to fourteen thousand postmasters:-aggregate for the year ending on the 30th of June, 1842, $1,041,535 15 2. The accounts of expenditures for "compensation to clerks" in fourteen thousand post offices-aggregate for the year ending the 30th of June, 1842,

3. The accounts of expenditures for "ship, steamboat, and way letters:"-aggregate for the year ending the 30th of June, 1842,

4. The accounts of expenditures, as compensation to "contractors for transportation of the mails," on rising four thousand routes, including compensation to mail agents on railroad cars, &c.:-aggregate for the year ending on the 30th of June, 1842,

5. The accounts of expenditures, as compensation to ten "special agents" for ten agent districts on "mail depredations:"-aggregate for the year ending on the 30th of June, 1842, 6. The accounts of expenditures for "wrapping paper, twine, &c.:"-aggregate for the year ending on the 30th of June, 1842,

7. The accounts of expenditures for post office "blanks :"-aggregate for the year ending on the 30th of June, 1842,

216,062 12

21,957 00

- 3,117,051 92

26,811 67

17,766 44

29,470 72

31,212 95

8. The accounts of expenditures for post office "advertisements:"-aggregate for the year ending on the 30th of June, 1842,

9. The accounts of expenditures for "mail bags :"-aggregate for the year ending on the 30th of June, 1842,

10. The accounts of expenditures for "mail locks, keys, and stamps :"-aggregate for the year ending on the 30th of June, 1842,

11. The accounts of expenditures for "office furniture:"-aggregate for the year ending on the 30th of June, 1842,

12. The accounts of expenditures on "miscellaneous" objects-consisting, chiefly, of fees to district attorneys, marshals, clerks of courts, pay of witnesses, jurors, &c., in post office suits-aggregate for the year ending on the 30th of June, 1842,

17,914 85

4,994 67

6,533 43

53,375 46

- 4,584,705 46

$37,855 81

(C)-BOOKS KEPT IN THE OFFICE OF THE AUDITOR OF THE TREASURY FOR THE POST OFFICE DEPARTMENT-[arranged in reference both to the general and the distinctive characters of the respective BUREAUS or SUB-DIVISIONS in which they are kept.]

I. Of the Books kept in the GENERAL DIVISON or BUREAU-having relation to matters that apply more or less to several, and in some respects, to all of the other Divisions, but exclusively to none, viz:

1. REGISTERS OF POST OFFICES AND POSTMASTERS. These books consist of the weekly reports from the appointment office, bound in semi-annual volumes: they contain a list of all the post offices and postmasters in the United States-showing the name of the state and county in which each office is situatedthe name of the postmaster and the date of his appointment-and all changes made therein, respectively, by removal, death, or resignation: said weekly reports constitute the notification for opening and closing postmasters' accounts in the respective divisions of the Auditor's office, from which suitable abstracts are transferred to their books: to facilitate the latter object, they are also accompanied with copies of the bonds of late postmasters.

2. REGISTERS OF CONTRACTORS AND MAIL ROUTES. These books consist of the weekly reports from the Contract Office, also bound in semi-annual volumes. They contain a list of all contractors and mail routes in the United States-showing the number of each route; the name and residence of each contractor; the date of commencement and termination of his service; the names of all the post offices on the respective routes; together with duplicates of the contracts and of the changes made therein by the Postmaster General. Said weekly reports constitute the notification for opening and closing contractors' accounts in the respective divisions of the Auditor's office, from which suitable abstracts are transferred to their books.

3. ORDER BOOK. In this book are recorded all orders of the Postmaster General (also issued weekly) affecting the allowances and commissions of postmasters, and the pay of contractors and other agents of the department, whether connected with public offices and public routes, or special offices and special routes, and special service on public routes.

4. REGISTER OF ADVERTISING. In this book are entered all orders of the Postmaster General designating the publishers of newspapers selected to do the advertising for the department, with the periods and terms of publication also the date, amount, and particulars of each payment for advertising, are entered in this book.

5. Register of REPORTS OF BALANCES. This book contains a record of the quarterly reports of the Auditor to the Postmaster General, of balances due from the department to postmasters, (some of whom do not receive enough from postages to pay the expenses of their offices,) contractors, printers, and other agents, that he may direct the payments to be made.

6. REGISTER OF REPORTS OF DELINQUENCIES. In this book are recorded all reports by the Auditor to the appointment office, of the delinquencies of postmasters in paying the orders or drafts of the Postmaster General, or in making deposites in bank to the credit of the Treasurer of the United States.

7. REGISTER OF REFERENCES. In this book is entered a brief of each case referred by the Auditor to either bureau of the Post Office Department for its action, with the date of the reference.

8. OPINION BOOK. In this book are recorded the opinions of the Attorney General, of Judges of United States Courts, and of the Solicitor of the Treasury, on legal questions connected with the Post Office

accounts.

9. BOOK OF DECISIONS. In this book are recorded all the decisions of the Comptroller of the Treasury, in cases of appeal taken from the settlements of the Auditor, by either party dissatisfied with such settle

ment.

10. BOOK OF CIRCULARS. In this book are recorded all letters or circulars that are issued in printed form from

this office.

11. EXECUTIVE LETTER BOOK. In this book are recorded all official letters addressed by the Auditor to officers of the government.

12. CONGRESS LETTER BOOK. In this book are recorded all letters addressed to committees, or to individual members, of either house of Congress.

II. Books kept in the PAY DIVISION or BUREAU-relating to the Pay of Contractors for transporting the mail throughout the United States; which Division has eight sub-divisions, with eight sections of States, one for each of said sub-divisions of office, as regards the pay of contractors on public routes. Also six sub-divisions, with six sections of States, one for each of these sub-divisions of office, as regards the pay of contractors on special routes, and special service on public routes-each of which sub-divisions keeping appropriate books, which are fac-similes, or counterparts of each other, for their respective sections of States, viz:

(Of Pay on Public Routes.)

1. REGISTER OF CONTRACTORS' PAY. In this book (of which there are eighteen fac-similes distributed in the proper porportions among the aforesaid several eight sub-divisions, according to the demands of their respective sections of States) are entered from the weekly reports of the contract office, the substance of each contract, or change therein, made by the Postmaster General-showing the number of each route; the name and residence of each contractor; the date of commencement and termination of his service; the names of all the post offices on the respective routes; the amount collected by each contractor from each postmaster quarterly, stating the names of the postmasters making the payments, the balance due to contractors upon the settlement of their accounts each quarter, and whether the said balance was reported by the Auditor to the Postmaster General for payment or not, giving the date of the report, the number and date of the draft or warrant issued in payment thereof. Said book also contains the substance of every "order" made by the Postmaster General affecting the pay of contractors. These books are made to answer, in the respective sub-division, for one year only.

2. INDEX TO REGISTER OF CONTRACTORS' PAY. This index (of which there are also eighteen numbers or volumes, being also fac-similes, one corresponding to each of the above) contains a list of all the post offices, with the number of the route on which they are located in the respective sections of States and designates the particular routes upon which the postmasters may pay over the receipts of their offices to contractors also it contains an alphabetical list of contractors, by States.

3. REPORT BOOK. This book contains a record of the reports made quarterly, by the respective eight subdivisions of this (the "pay division") to the "book-keeping division" (for posting in his ledgers)-showing the amount of transportation accrued in each section of States; the persons or contractors to whom it accrued; the number, commencement, and termination, of each route-and the fines and deductions imposed for failures of the mails-together with the aggregate amount collected from postmasters.

(Of Pay on Special Routes, &c.)

4. SPECIAL REGISTER. In this book (of which there are six numbers or fac-similes distributed among the aforesaid several six sub-divisions on this branch of pay for special service in the said six sections of States) are entered to the credit of postmasters at special offices, all payments (72) they make to contractors for

(72) The entries in these six numbers of the Special Register are posted into the ledgers of the book-keeper's division at the end of each quarter, from the Registers themselves, without the formality of separate "reports," as are made from the Registers of pay on public routes, above stated. 3. Report Book. It may be in place here to state, however, that all the posting of the accounts of other divisions, into the ledgers of the book-keeper's division, is done from their respective books, direct, and not from separate reports, which method may be deemed equivalent to separate reports, if not more safe.