advanced to or spent for the benefit of the National Government, and therefore a debt payable with interest, and accordingly made refund, with interest. "Your committee are unable to discover any reason, resting in law or justice, why the States mentioned in this bill, and the city of Baltimore, should not be treated precisely as Maryland and Massachusetts were treated. The expenditures were made at the same time, for the same patriotic purpose, and the relation of the States to each other under the Constitution requires that as to reimbursement of principal and interest they should be treated alike." The above omnibus claims bill matured into the act of May 27, 1902 (32 Stat. L. 235), under which the States of Virginia, South Carolina, and the city of Baltimore were reimbursed for interest expenditures growing out of the War of 1812-15. In the next Congress, the act of February 24, 1905, was passed (33 Stat. L. 777), which made provision for the adjustment of the interest claims of the States of New York, Pennsylvania, and Delaware, to be settled under the so-called "Maryland rule." In payment of these claims, there was provided in the Deficiency Appropriation Act of February 27, 1906 (34 Stat. L. 29), an appropriation of $118,585.84 to the State of New York, and an appropriation of $236,762.65 to the State of Pennsylvania. In the Deficiency Appropriation Act of May 30, 1908 (35 Stat. L. 516), there was appropriated the sum of $83,250.50 to the State of Delaware. Thereafter, the State of North Carolina sought payment of her interest account growing out of expenditures for the War of 1812-15, and in the Seventieth Congress, first session, a bill (S. 3097) passed the Senate, to pay the State of North Carolina her claim. This bill was considered by the Committee on the House Judiciary, and was favorably reported by Mr. Graham on May 22, 1928, in House Report 1818, Seventieth Congress, passed the House, and matured into the act of May 28, 1928 (45 Stat. L. 959), under which the State of North Carolina was paid the sum of $118,035.89. THE AUDIT OF THE CLAIM OF THE STATE OF VERMONT BY THE COMPTROLLER GENERAL The act of Congress approved June 10, 1921, commonly called the "Budget Act," established the General Accounting Office, and created the office of the Comptroller General of the United States. In defining the powers and duties of the Comptroller General, section 312, paragraph (b) of the above-cited act, provides as follows: "He shall make such investigations and reports as shall be ordered by either House of Congress or by any committee of either House having jurisdiction over revenue, appropriations, or expenditures." Under the above-referred-to law, the Senate, by virtue of Senate Resolution No. 224, Seventy-third Congress, second session, "ordered" the Comptroller General to audit the account between the State of Vermont and the United States, growing out of the war with Great Britain in 1812. The above-referred-to act of June 10, 1921, and Senate Resolution No. 224, are the first and only legislative enactments by Congress, under which the State of Vermont could procure an audit of her claim, and under the above-referred-to provision of law, the claim of the State of Vermont has been audited by the Comptroller General, who has found due upon such audit, the sum of $22,868.90, as of February 28, 1935. In the Senate resolution No. 224, the Comptroller General was further directed to apply the provision of law contained in the joint resolution of May 14, 1836 (5 Stat. 132), with respect to accepting the best available evidence, even though of secondary character. The provisions of the above resolution were particularly applicable in the Vermont case, as much original evidence had been destroyed in the burning of the Vermont statehouse. With respect to the above audit, the Comptroller General holds that, as this audit was made by direction of a Senate resolution, and not by joint action of both Houses of Congress, the audit so made is not one that has been made by virtue of an act of Congress, and, therefore, that he is not authorized to certify the result of such audit to Congress as an estimate of appropriation, germane to a deficiency appropriation bill. It is for the purpose of clothing the above audit with a certified status that the State of Vermont now seeks joint action by both Houses of Congress, by the passage of Serate joint resolution 89. The passage of Senate joint resolution 89 for the relief of the State of Vermont will not be invoking any enactment by Congress of any rule which did not apply in the settlement of the claims of the following States, and in the years indicated: Maryland, 1857; Massachusetts, 1870; Virginia, 1902; South Carolina, 1902; New York, 1906; Pennsylvania, 1906; Delaware, 1907; North Carolina, 1928. The State of Vermont only seeks to have accorded to her, the same consideration by Congress as Congress has granted to eight other States, under various provisions of Congress during the period from the year 1857 to the year 1928. PRIOR ACTIONS ON 1812 WAR CLAIMS By the ninth section of an act approved June 12, 1858 (11 Stat. 326), the Secretary of the Treasury was instructed to report to Congress at the next session, all applications made by States for readjustment of their claims, and on January 8, 1859, the Secretary of the Treasury reported as follows: South Carolina__ Virginia.. Delaware Pennsylvania.......... City of Baltimore... Total_. (See H. Ex. Doc. No. 35, 35th Cong., 2d sess., vol. 5.) $202, 230. 90 1, 076, 683. 35 18, 540. 97 48, 896. 21 218, 507. 71 23, 662. 55 1, 588, 521. 69 A bill, H. R. 5431, to apply to the above States the same rule of settlement as was applied to Maryland and Massachusetts, was reported by Mr. Broadhead May 29, 1884, from the Committee on the Judiciary. In the Seventieth Congress, first session, the Committee on the Judiciary, House of Representatives, favorably reported on January 18, 1928, H. J. Res. 59, directed to the payment of the 1812 War Claim of the State of New York (see H. Rept. No. 311); H. J. Res. 59 passed the House January 25, 1928. In the Seventieth Congress, second session, the Committee on the Judiciary, House of Representatives, favorably reported on February 23, 1929, S. 3117, to pay to the State of Connecticut her 1812 War claim. (See H. Rept. No. 2677.) S. 3117 had previously passed the Senate. Bills carrying, in substance, the provisions maturing into the act of May 27, 1902 (32 Stat. 235), to pay Virginia, South Carolina, and the city of Baltimore, received favorable reports as follows: Senate Report No. 1900, Forty-ninth Congress; Senate Report No. 1367, Fiftieth Congress; Senate Report No. 456, Fifty-first Congress; Senate Report No. 952, Fifty-sixth Congress; House Report No. 519, Forty-ninth Congress; House Report No. 220, Fifty-second Congress. Passed Senate in Fifty-first and Fifty-sixth Congresses. 1902: The act of Congress approved May 27, 1902 (Public, No. 124, 32 Stat. p. 207), an act for the allowance of certain claims, etc., on page 235, provided for payment of the 1812 War claims of the States of Virginia, South Carolina, and the city of Baltimore. 1902. Under the above act, the State of South Carolina was paid $47,245.77, and the city of Baltimore was paid $104,069.03. The claim of the State of Virginia was compromised by giving back to the State certain State bonds held by the United States in an equal amount of the State's claim. 1905: The act of Congress approved February 24, 1905 (33 Stat. 777), provided for the payment of the 1812 War claims of the States of New York, Pennsylvania, and Delaware. Under the above act, there was paid to Pennsylvania, $236,726.55; to New York, $118,585.84; to Delaware, $83,250.50. 1928: By the act of May 29, 1928, the State of North Carolina was paid her 1812 War claim in the sum of $118,035.69 (45 Stat. p. 959). 1927-29: Note.-A hearing was held before the War Claims Committee of the House in the Seventieth Congress, first session, on S. 3117 (S. Rept. No. 551) for the payment of the 1812 War claim of the State of Connecticut. Mr. Jackson Palmer appeared before the committee as the representative of the attorney general of the State. [Senate Doc. No. 23, 74th Cong., 1st sess.] CLAIM OF THE STATE OF VERMONT FOR EXPENDITURES MADE DURING THE WAR OF 1812-15 LETTER FROM THE COMPTROLLER GENERAL OF THE UNITED STATES TRANSMITTING IN RESPONSE TO SENATE RESOLUTION NO. 224, SEVENTY-THIRD CONGRESS, CERTAIN INFORMATION RELATIVE TO THE CLAIM OF THE STATE OF VERMONT WITH RESPECT TO ADVANCES AND EXPENDITURES MADE FOR MILITARY PURPOSES DURING THE WAR OF 1812-15, WITH GREAT BRITAIN FEBRUARY 15 (calendar day, FEBRUARY 19), 1935.-Referred to the Committee on the Judiciary and ordered to be printed The PRESIDENT, United States Senate. GENERAL ACCOUNTING OFFICE, MY DEAR MR. PRESIDENT: The Secretary of the United States Senate has transmitted to this office for action Senate Resolution 224, Seventy-third Congress, second session, of April 26, 1934, providing: That the Comptroller General of the United States be, and he is hereby, authorized and directed to audit the claim of the State of Vermont with respect to advances and expenditures made by such State for military purposes during the War of 1812-15, with Great Britain, and after applying the rules of evidence and settlement to this class of claims, provided for in resolution of May 14, 1836 (5 Stat. L. 132), and in section 12 of the act approved March 3, 1857 (11 Stat. L. 229), to submit to the Senate a report containing the results of an audit of such claim, in conformity with said rules. Complying therewith I have the honor to report as follows: It appears that during the years 1817 and 1818 the treasurer of the State of Vermont, pursuant to the acts of the State legislature, dated November 4, 1816, and October 24, 1817, issued treasury notes in the amount of $10,130 for the use and benefit of the United States for the expenses of the War of 1812-15. The exact dates on which 5 the notes were issued do not appear to be available as the treasurer's records showing such dates are reported as among those destroyed in the burning of the statehouse at Montpelier, Vt., on January 6, 1857. In view of the circumstances, it has been assumed for the purposes of this report, that the treasury notes issued pursuant to the act of November 4, 1816, in the amount of $4,130 were issued on January 1, 1817, and the notes issued pursuant to the act of October 24, 1817, in the amount of $6,000, were issued on January 1, 1818. Under date of March 30, 1820, it appears the United States reimbursed the State of Vermont on account of the expenditures made in the amount of $4,421.18. Applying the rules approved in the settlement of a similar account between the United States and the State of Maryland authorized by section 12 of the act of March 3, 1857 (11 Stat. 229), the computation would appear as follows: Loan dated Jan. 1, 1817............. Interest thereon at 6 percent per annum to Mar. 30, 1820, 3 years, 2 months, 29 days.. Loan dated Jan. 1, 1818. Interest thereon at 6 percent per annum to Mar. 30, 1820, 2 years, 2 months, 29 days---- Total interest and principal. Payment by United States to the State of Vermont "for payments made to selectmen of sundry towns in said State for subsistence, camp equipage, ammunition, and transportation of baggage, etc., furnished by them for detachment of militia called into the service of the United States in the summer of 1812". $4, 130. 00 804. 66 6, 000. 00 809.00 11, 743. 66 4, 421. 18 New principal.. 7, 322. 48 Interest on new principal at 6 percent per annum from Mar. 30, 1820, to Feb. 28, 1935, 114 years, 11 months.. 50, 488. 64 57, 811. 12 Total---- There is included also in the report of the Adjutant General of the State of Vermont, the officer having custody of the records showing the military expenditures incurred by the State, a list of various expenditures in the total amount of $39,478.96, as follows: Curtis & Coolidge. $266. 88 | Saml. Wright*. $98. 37 15. 26 17. 26 44. 63 20. 37 20.37 11. 58 27.77 36. 04 Nat'l Chamberlain*. Do*. 35. 91 Joseph Howes... 19. 16 Gaius Kibbe*. 12.91 |