Thomas Jefferson Papers
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X. Albert Gallatin’s Memorandum on Reporting of Expenses, [on or before 16 November 1801]

X. Albert Gallatin’s Memorandum on
Reporting of Expenses

[on or before 16 Nov. 1801]

Outlines &a.

1. Specific appropriations—for each object of a distinct nature, and one to embrace for each department all contingencies including therein every discretionary expenditure

2. Each appropriation to refer to a calendar year, & the surplus remaining unexpended after having satisfied the demands on the appropriation from that year, to be carried to the surplus fund; that is to say, to cease.

3. Warrants to issue, on the requisition of the proper department, in favor of the person receiving the same, instead of issuing in the name of either the heads of Departt. or of the Treasurer of the U.S.

4. The Accountants to be abolished1

5. The head of each department to judge, previous to a settlement of accounts, of the propriety of making advances, & to make requsitions accordingly.

6. The head of each department to judge, on a settlement of accounts, of the propriety of making allowances of a discretionary nature in every case where discretion is not limited by law or uniform usage—in these last cases the Comptroller to judge.

Illustration—War Department
Appropriations for the Army for the year 1801 were includ. Fortif. 57,241.04 & fab. of arms 1,857242.4
which would be on above plan as followeth
Pay of army, subsistance &
forage of officers
$ 488,076 to be paid by Warrants to Paymaster } on requisitions of
Secretary of War to
the Secy of Treasy.
Subsistance 306,395 do.— Contractors
Clothing 141,530 do.— Purveyor or Contractors
Ordinance 100,000 do.— Superintendents
Horses for cavalry2
Bounties & premiums; indian, medical,
  hospital, & Quarter mast. departments;
  defensive protect. of frontiers, & contingt.
  expences of the departmt.
364,000 do.— Agents, Quartermastr
purveyor, paymaster, &c
Purchase of ammunit. & fabric. of arms 400,000 do.— Contractors, purveyor,
Fortification of ports    57,241.04 do.—
Specific appropns. for Navy
{ Pay incl. rations paid to officers
calculated on the number
of seamen & officers voted by
Congress for the year—
pd. to Agent of the vessel or purser
Provisions pd. to contractors
Medicine, hosp. stores, mility.
stores & contingencies
pd. to purveyor or contractors
indefinite { Completing Docks Navy yards,
wharves includ.
pay of superintend. store-keep. and all
contiginences in relat. to do.
pd. to Superintend. of navy yards or
navy agents
Building new vessels & repairs
of old do.
pd. to   do—   do—
Pay of marines Pay master gen.
Subsistance of do. on shore Contractors
Cloathing Purveyor
Contingencies Contractors or purveyor—

MS (DLC: TJ Papers, 118:20298); entirely in Gallatin’s hand; undated. Enclosed in Document viii.

Appropriations for the Army: on 17 Nov., Dearborn furnished TJ with a statement of some of the War Department’s appropriations and expenditures. The brief report showed $86,000 expended “for Cannon & small Arms, exclusive of the public Armories, up to the 1t. of Novr. 1801 and exclusive of what has been paid by the Treasury Department”; an appropriation of $400,000 “for the above object, for the year 1801”; $95,000 expended on fortifications to 1 Nov.; and $200,000 appropriated for fortifications for 1801, “exclusive of $30,000 appropriated for defensive protection of the frontiers” (MS in DLC: TJ Papers, 118:20303; entirely in Dearborn’s hand; endorsed by TJ as received from the War Department on 17 Nov. and “Fortifications & arms. Expended to Nov. 1. 1801” and so recorded in SJL).

1Gallatin interlined this entry and corrected the renumbering of the two items below it.

2Gallatin here canceled a separate “5,000” appropriation for “Horses for cavalry,” extended the brace, and altered the total appropriation for the category from “359,000” to “364,000.”

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