X. Albert Gallatin’s Memorandum on
Reporting of Expenses
[on or before 16 Nov. 1801]
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.
|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
|$ 488,076||to be paid by||Warrants to Paymaster||on requisitions of
Secretary of War to
the Secy of Treasy.
|Clothing||141,530||do.—||Purveyor or Contractors|
purveyor, paymaster, &c
|Purchase of ammunit. & fabric. of arms||400,000||do.—||Contractors, purveyor,
|Fortification of ports||57,241.04||do.—|
|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,
|pay of superintend. store-keep. and all
contiginences in relat. to do.
|pd. to Superintend. of navy yards or
|Building new vessels & repairs
of old do.
|pd. to do— do—|
|Pay of marines||Pay master gen.|
|Subsistance of do. on shore||Contractors|
|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).
1. Gallatin interlined this entry and corrected the renumbering of the two items below it.
2. Gallatin 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.”