lution of the legislature of the state, in June, 1812, by which the governor was authorized to send boats or vessels immediately to sea, to give notice to all American vessels on the coast of the declaration of war. This expense is not considered, as properly chargeable to the general government. Another of the items is of $17,755 paid for militia called out at Boston, Salem, and eight or ten other towns, in September and October, 1814, by order of the governor, by regiments, by rotation two days successively, for the purpose of improving their discipline, and other objects stated in his general order. Other items disallowed are for building gun houses, and for guards to gun houses, and at the arsenal at Charlestown $4,339; payments for the transportation of arms and ordnance stores from Boston to sundry towns, in 1813 and 1814, and to Boston in 1815 and 1816, $5,289; for payments to aid-de-camp, brigade majors, and adjutants, &c. $3,772, and compensation to the commissioners of sea coast defence, the board of war, their clerks, to Col. Sumner, and incidental expenses of their offices, $13,154.

Of items partly admissible, and partly objectionable, the claims are classed under the head of guards, amounting to $39,810, of which $27,711 are designated as admissible, and the rest inadmissible. Under head of alarms, the claims are $37,652, of which $24,141 are admissible. For calls of militia officers, principally in Maine, under general order of June 16, 1814, the claims amount to $197,489, of which $144,876 are admissible. Under the state executive calls, including Gen. Whiton's corps at South Boston, and troops at Portland, Bath, Wiscasset, &c. the claims amount to $503,852, of which $227,662 are designated as admissible. For the defence of Eastport in 1812, the claims are $4,295, of which $3,411 are designated as admissible. For militia in the United

States, service the claims are $7,768, admissible $2,945.

Of the sums, deducted from the several items of claims as inadmissible, are $61,833 charged for clothing, and $7,777 for arms, which are stated by the auditor not to be allowed on the principles adopted in the settlement of claims of other states. The sum of $14,056 is deducted for over payments, and $23,545 for reduction of rations. The deduction for over payments are made, for higher rates allowed in some instances than were authorized by law, or for longer periods than the services were entitled to, or for some deficiency in the evidence of the services. The rations to the militia were furnished at 20 and 25 cents, the United States contract price being at the time 17 cents. Smaller deductions were made under several other general heads, and under the head of miscellaneous, $240,759. Under this last head are $30,123 for fortifications at Boston, $8.141 for hulks for Boston harbour, $25,683 for gun carriages and artillery apparatus, $32,996 for muskets purchased in 1813 and 1814, $39,274 for gun powder, and $19,249 for tents.

The

The aggregate amount designated as admissible is $430,748.26. amount of the several deductions for inadmissible charges is $412,601.34. A small portion of these deductions are made for deficiency of proof, but much the greater portion from the nature of the charges.

BANKS. By the returns of the state of the banks in the commonwealth, made to the secretary on the first Saturday of May, it appears that the amount of capital stock of the 61 banks in operation in 1827 is 19,337,800 dolls. The whole amount of bills in circulation was 4,884,538 dollars, of which amount 985,045 dollars were of bills of denominations less than five dollars. The amount of notes in circulation bearing interest, not included in the foregoing amount, was $2,599,326.84. The amount of deposites in the several

banks, not on interest, was 2,063,072 dollars. Deposites on interest, $455,654.96. Whole amount of the debts of the banks, $30,943,400.05.

The amount of specie in the vaults of the banks was 1,144,645 dollars. Amount of real estate 640,998 dollars. Bills of other banks in the state, 713,319 dollars. Bills of banks incorporated elsewhere, 277,531 dollars. Balances due from other banks, 1,210,786 dollars. Notes and bills of exchange discounted, funded debt, and other securities, $27,073,978.89. Whole amount of resources of the banks, $31,011,981.92. Amount of debts due to the banks, secured by the pledge of their own stock, 1,114,510 dollars. Amount of debts considered doubtful, 343,451 dollars.

There were 65 banks in the Commonwealth in 1828, and the following is an exposition of their affairs for that year:

135 of the convicts were from Massachusetts; 21 from New Hampshire; 14 from New York; 13 from Connecticut; 7 from Pennsylvania; 11 from Rhode Island; 9 from Vermont ; 15 from Maine; 3 from Virginia; 3 from New Jersey; 3 from South Carolina; 3 from Maryland; 1 from New Orleans; 20 from Ireland; 9 from England; 9 from Scotland; 2 from France; 3 from Nova Scotia; 2 from Holland; 6 from the West Indies; and 1 from Portugal. One sixth part of the convicts were coloured people.

EXPENSES OF GOVERNMENT.-Expenses of the Senate and House of latures of Massachusetts. Representatives, in the several legis

1820 26,507 1824 36,727
1821 32,387 1825 36,602
1822 21,918

1826 49,141

1823 36,207

1827 69,837

TREASURY.-Receipts and expen

ditures for the year ending December 31st, 1828.

RECEIPTS.

On arrearages of State tax,

Principal and interest of notes and bonds due the commonwealth,

Lauds in Maine sold by the agents, Of county treasurers,

Amount of bank tax,

3,713,262

Duties on sales by auction,

Nett profits on hand,

397,050

Balances due to other banks,

1.151,734

Cash deposited,

2,020,226

Cash deposited bearing interest,

484,335

Total amount due from the banks,

33,178,493

Of the Attorney General,

Of the Solicitor General, Miscellanies,

Total amount of the resources of the banks,

33,276,430

STATE PRISON.-The whole number of convicts in the prison, Sept. 30th, 1827, was 285; on Sept. 30th, 1828, it was 290. The whole number committed between 1805 and 1828 was 2176; and of these 366 were pardoned, 17 escaped and not retaken, 114 died, 10 were discharged by the court, and 1379 were discharged on expiration of sentence. Of the whole number discharged, there have been returned on a second commitment 290; and of the 290, 32 were of those who had been pardoned. In 1828,

Total of receipts, $450,026 32

EXPENDITURES.

On warrants and roils for the support of government, including the pay of representatives, On rolls of the committee on accounts, for different years, County treasurers, Principal and interest of the 5 per

cent. funded debt,

$146,063 43

70,888 53 26,355 95

293 08

Adjutant and acting Quarter Master General's department, Agricultural Societies, Support of deaf and dumb persons in Asylum at Hartford, Wounded soldiers, $137, Pensioners, $1,243.33,

4,687 00

5,438 81

6,227 79

1,380 33

MEMORANDUM.

Cash in the treasury, January 1st, 1828, Amount of receipts in 1828, including money borrowed of banks, Amount of expenditures in 1828, including money repaid to banks, Amount of cash in treasury, January 1st, 1829,

450,026 32 447,769 03 $22,724 02

LEGISLATIVE PROCEEDINGS.

January, 1828.-MANUFACTURES. -The following resolutions passed the house of representatives of Massachusetts-150 to 94:

Resolved, As a sense of this house, that the continued and increasing depression of the woollen manufactures and of the agricultural interest in this commonwealth, and the country generally, calls for the interposition of the legislature of the nation.

Resolved, That a judicious revision of the existing tariff, in such manner as not essentially or injuriously to affect any of the other important public interests of the country, or to jeopardize established systems of policy, is required by a just and liberal regard to all the branches of American industry, as well as by the failure of measures heretofore adopted with this view.

Resolved, That this house regards with great satisfaction the course already taken by those who represent this commonwealth in congress, in reference to this subject, and that we rely with great confidence upon their continued efforts to accomplish what a sense of justice and a regard to the interests of the whole community shall require in the premises.

STATUE OF WASHINGTON.-The following resolution was passed, Jan. 4, 1828, by the legislature, on expressing their acceptance of the gift of the statue of Washington:

Resolved, That the legislature of this commonwealth accepts the statue of Washington, upon the terms and conditions on which it is offered by the trustees of the Washington Monument Association; and entertains a just sense of the patriotic feeling of those individuals who have done honour to the state, by placing in it a statue of the man, whose life

PRIVILEGE. -In January, 1828, the question was agitated before the senate as to the right of a committee of congress to summon a member of the Massachusetts legislature to attend before it, and, though it was strenuously contended that Congress had no right to summon a member while attending the legislature, yet leave of absenc for three weeks was granted to the member subpoenaed.

January 25th, 1828.-The following message relative to the contemplated railway from Boston to Providence, was communicated to both houses, by Gov. Lincoln: Gentlemen of the Senate and House

of Representatives,

The board of internal improvements have just now furnished me with their report in reference to a railway from the city of Boston to Providence, in the state of Rhode Island, together with a memoir of the survey, and a plan of the routes, by the engineers, and an estimate of expenses for the construction of the work.

By the report and survey, the following propositions appear to be es tablished:

That the rail road may be constructed on either of the two routes, designated as eastern and western, with little preference to the election between them, and in length of way not greater than the present turnpike road.

That the inequalities of country, through the whole distance, may be reduced for the track of the road, to an elevation at most of 30 feet in a mile, except in a single short section, where it will not exceed 60 feet.

That horse power will be most expedient for application to the uses of this road.

That the power of a single horse, working seven hours in a day, and travelling at the rate of three miles an hour, will be equal to the draft over the road of at least eight tons weight,

inclusive of the weight of the carriage, except on the section of greatest inclination, where additional power may conveniently, and with little expense, be applied. And that the same power of a single horse, working three hours a day, will convey a carriage with twenty-five passengers, at the speed of nine miles an hour.

That the best mode of constructing the road will be with foundation tracks of granite, having a flat bar of iron secured by bolts to the upper surface of the stone, on which the wheels of the carriage are to move.

That one set of tracks, with suitable offsets and short side tracks, at equal distances on the road, will be sufficient for the convenient accommodation of the travel.

That the expense of constructing the road, in the most thorough manner, with durable materials, will not exceed eight thousand dollars per mile, and with proper additional allowances for offsets and occasional side tracks, the whole expense will fall short of three hundred and fifty thousand dollars, exclusive of the compensation which may be exacted for land taken for the use of the road, which it is suggested will probably be inconsiderable.

That from satisfactory estimates and calculations upon the present travel and occasion of transportation, the nett income of the receipts from the use of the road, after deducting all charges for keeping it in repair, carriages, &c. and upon a saving of one half in the present cost of transportation, will amount to a sum exceeding sixty thousand dollars per

annum.

In their report, which makes ninety-four pages of letter paper, the commissioners say: "According to the estimates, the passages of persons will be equivalent to 50,000 over the whole length of the road at $1 each; the transportation in wagons, equivalent to that of 8,450 tons through the route, 4,625 tons at an average price of $4.75 per ton, and 3,825 tons, [7 cents per mile per ton,] at $3.15, giving the cross receipts of $84,000,

deducting from which 6,750 for expenses of horses, carriages and drivers for conveying passengers; 3,505 for expenses of heavy transportation; also ter per cent. on these accounts to cover any error by under estimates of these expenses, and allowing 4,000 dollars per annum for superintendence and repairs, making nearly $15,400; leaves a nett income of little over 68,000 dollars."

The following resolutions passed the house of representatives of Massachusetts, on the 19th Feb. after discussion: 225 yeas, 25 nays:

Resolved, As the sense of the house of representatives, that we approve of the conduct of John Q. Adams, president of the United States, and that we feel a deep and increasing interest in his re-election to that high office, which his talents and patriotism preeminently qualify him to fill, with honour to himself and usefulness to his country.

Resolved, That we approve the judicious, honourable, and patriotic course pursued by Henry Clay, in reference to the last presidential election, and that we highly appreciate the fidelity and ability with which he performs the duties of his present elevated station.

Resolved, That we approve the enlightened policy which has characterized the measures of the present national administration, and that, for the support of such measures, we rely with confidence upon the generous co-operation of the other states of the union.

February, 1828.-A resolution was passed, assigning two hundred acres of land to each non-commissioned officer and soldier, who enlisted and served three years during the revolutionary war, and received an honourable discharge.

In February 1828, Gov. Lincoln submitted to the legislature the following message respecting the resolutions passed by the legislature of Georgia relative to the tariff:

"Gentlemen of the Senate, and of the House of Representatives :

"His excellency, governor For