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C.-Statement of sales of captured and abandoned cotton by various agents of the Treasury Department, disposition of proceeds, &c.

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Proceeds of cotton received by Hiram Barney from Colonel Tompkins, A. Q. M.

$13, 606 89

$13, 606 89

177 bales

New York..

1862. Feb. 10

Hiram Barney.

28,738 56

$413 43

28,325 13

209 bales

.do.......

March 5

.do..

26,916 39

395 49

26, 521 40

581 bales

..do.....

April 10

..do.

87,037 58

1,095 70

85,941 88

546 bales

do.

May 9

do.

99, 100 93

1,228 47

97, 72 46

667 bales

.do.

June 10

do.

112, 634 71

1,380 10

111, 254 61

530 bales

.do.

July 9

do.

119,321 69

1,437 38

117,884 31

1,779 bags

.do.

July

do.

20, 221 88

20, 221 88

623 bales

..do.

Sept. 12

.do..

202, 629 39

2,326 20

200, 303 19

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362 27

9 11

189 bales

do.

June 30

do.

57, 803 93

350 13

464 packages..

do.

June 30

.do.

3,823 52

239 08

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128,026 60

8,070 07

1, 132 18 632 13

400 bales

do.

June 30

do.

127, 283 04

522 bales

do.

June 30

do.

166,557 37

300 bales

.do..

June 30

do.

97,036 17

530 bales

do.

June 30

do.

139,468 51

480 bales

do.

June 30

do.

125,546 65

58 bales

do.

8,718 02

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8, 683 73

46 bales...

do..

June 16

do.

11,675 56

15 bales

do.

.do.

7,905 80

675 15 254 57 44 43

112 bales

do.

do.

63,582 21

1, 173 39

134 bales

do.

Sept. 27

do..

58,645 94

12 bales, 90 bags.

do.

do..

2.975 95

897 39 42 88

8,008 58 11, 420 99 7,861 37 62,408 82 57,748 55

420 bales

do.

June 16

do.

240,859 49

1,285 90

239, 573 59

2,933 07

1,880,368 02

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$73, 405 97

Disbursed in payment of expenses on cotton shipped to New York.

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C.-Statement of sales of captured and abandoned cotton, &c.-Continued.

P

10 bales

Dec., 14

1,719 22

1,719 22

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D.

[Senate Executive Document No. 22, 40th Congress, 2d session.]

Letter of the Secretary of the Treasury, communicating, in compliance with a resolution of December 9, 1867, information in relation to the action of that department with reference to captured and abandoned property.

JANUARY 20, 1868.-Read, referred to the Joint Committee on Retrenchment and ordered to be printed.

TREASURY DEPARTMENT, January 16, 1868.

SIR: In reply to a resolution of the Senate, adopted December 9, 1867, requiring certain information in relation to the action of this department with reference to captured and abandoned property, I have the honor to report as follows:

That on the 2d of March, 1867, in reply to a resolution of the Senate of February 5, 1867, I communicated a list of parties to whom cotton, or its proceeds, had been released or given up, together with a statement of the value and amounts of the same. A copy of this former communication (Senate Executive Doc. No. 37, 39th Congress, 2d session) is annexed and made a part of this communication.

This statement was made up from the books and records in the Secretary's office, and was believed to be substantially correct. I have now caused to be added, in answer to the further inquiry of the present resolution, the name of the State in which the claimant professed to reside. On revision only one case is ascertained to have been omitted, aud that by accident. It is known as the Gibbes cotton case, in which the property was detained for a time and then allowed to be shipped, as stated in the accompanying letter, marked C.

It will be observed that the document above referred to reports only releases of cotton. Releases of miscellaneous property, other than cotton, have been small in amount. A list of the cases will be prepared and forwarded, as soon as possible, in a supplementary report, this reply having already been unavoidably delayed too long on account of the resignation of the Assistant Secretary and of the head of the captured and abandoned property division.

Household furniture, family relics, books, &c., generally taken by military order for temporary use, and subsequently transferred to treasury agents, were ordered to be restored to the original owners by my circular letter of September 6, 1865, whenever the conditions named therein were complied with. (See document marked D, annexed.)

In one case, that of Lewis Washington, the household furniture having been sold at auction by mistake of the treasury agent, the proceeds of sale, amounting to $1,162 71, were restored in lieu of the furniture.

In compliance with the request of a sub-committee of the Joint Committee on Retrenchment, dated April 4, 1867, no releases of property, held as captured or abandoned, have been since made, nor claims in connection therewith paid, except for expenses in collecting the property. In the interval of a month between the report to the Senate, hereto attached, and the request of the Committee on Retrenchment, claims to the amount of $7,126 82 were allowed. One compromise, however, has been made in the case of a suit pending against the United States in the United States circuit court of New York, known as the "Dennistoun cotton case. The agent of the United States was under a replevin bond in this suit of $400,000, which amount of money the government deposited as his surety in the Farmers' Loan and Trust Company of New York. As this cotton was not ostensibly the property of the late rebel government, nor captured nor abandoned, but was alleged to have been purchased legally after the

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