Of the sum applied to the public debt in the year 1830, these circumstances upon the revenue will be, in some de$10,000,000 were the amount of the appropriation for the gree, counteracted by the increased capacity of the counyear, under the second section of the Sinking Fund act of try for consumption, as evinced by the enlarged amount 1817; and the remaining $1,354,630 09, taken from sur- of domestic exports, the general prosperity of mercantile plus moneys in the Treasury, were, with the approbation business, and the favorable state of exchange with foreign of the President, placed at the disposal of the Commis- countries; to which may be added the opening of the trade sioners of the Sinking Fund, and applied under the first with the British colonies in the West Indies, and on the section of the act of 24th May last. North American continent. The revenue arising from the sales of public lands will be improved by the same general causes which tend to improve that from the customs. The five per cent. stock subscribed to the bank being at all times subject to redemption, and the high market price of other stocks not offering any inducement to purchase, the discretionary authority given to the Commission- From a view of all those facts and considerations, the ers of the Sinking Fund, by the second section of the act receipts for the year 1831 are estimated at $23,340,000, last referred to, has not been exercised; and, from the viz: large amount of debt that is redeemable in the year 1831, and within the first two days of 1832, it is not probable that it will be necessary to resort to it in the year 1831. The debt which will remain unpaid on the 1st of January, 1831, will be redeemable as follows: At the pleasure of the Go vernment, And After six months' notice, - And After 31st Dec. 1832, And After 31st Dec. 1833, After 1st January, 1835, - $13,296,397 57 of 3 per cents. As the means for the redemption of those portions of the public debt which are redeemable at the commencement of any year are to be provided at the close of the previous year, and are actually drawn from the Treasury at that time, such stocks may be considered, for the purposes of this report, as redeemable in the previous year. 3. OF THE ESTIMATES OF THE PUBLIC REVENUE, AND EXPENDITURES FOR THE YEAR 1831. The amount of imports into the United States for the year ending on the 30th of September, 1830, is estimated at $68,500,000, and the amount of exports at $73,800,000; of which $59,400,000 were domestic, and $14,400,000 foreign products. The amount of custom-house bonds in suit, on the 30th September last, was $6,865,420; which sum includes all that remain in suit since the establishment of the Government, and exceeds, by $273,706, the amount in suit on the corresponding day of the last year. The amount of duties on imports and tonnage, which accrued in the first three quarters of the year 1830, is estimated at $20,570,000, and in the fourth quarter at $5,610,000. The amount of debentures issued during the first three quarters of the year 1830 is estimated at $3,331,895; and the amount outstanding on the 30th September last, and chargeable upon the year 1831, at $1,411,801. Customs, Bank dividends, - $21,000,000 00 1,700,000 00 490,000 00 Incidental receipts, including arrears of 150,000 00 In the estimate of expenditures for 1831, are included $1,375,154 77 of the appropriations for 1830, which were not required for the service of that year; and are applicable for the service of 1831, without being re-appropriated, viz. civil, foreign intercourse, and miscellaneous, $40,833 18; military, $815,921 10; and naval, $518,400 49. In respect to the duties on imports and tonnage, the estimate above presented will not apply for the succeeding year; for, when the reduction made at the last session shall have gone into full effect, the revenue will, according to the average of the last four years, viz. from 1826 to 1829, inclusive, be diminished $3,664,435. The proceeds of the sales of public lands will probably be somewhat increased; but the amount of these sales will be limited by the ability of those who purchase lands for their own cultivation, adventurous speculation having ceased with the credit system. This source of revenue, therefore, except so far as it may be affected by future legislation, may be relied upon hereafter to sustain the estimate made for 1831. The reduction in the receipts from the customs will be partially made up by an increased importation of the articles on which the duties have been reduced, at least so far as the consumption of them may have been hitherto reIt is estimated that the accruing duty on coffee and strained by the amount of the duty; but the reduction in cocoa imported in 1830, and remaining in store on the 1st the rates of duty is so great, that no increase in the conof January, 1831, will be reduced about $500,000, by the sumption can be looked for so extensive as to make up any operation of the acts of the last session, reducing the du- considerable portion of the deficiency; and, although the ties on those articles; and that the duties on coffee, cocoa, income and expenditure of the community may continue salt, and molasses, accruing in 1831, and payable within to bear the same relation to each other as heretofore, the that year, will, upon a like consumption to that of 1829, amount of the duty saved to the consumer, instead of being be further diminished by those acts about $600,000. The applied wholly to the purchase of an increased quantity of repeal of the duties on tonnage, which will take effect on those articles, will be distributed upon all the articles of the 1st of April next, will further reduce the revenue of consumption, domestic and foreign, dutiable and free. the next year about $75,000. The subsequent reduction In looking forward to the probable changes in the fiscal of the duties on tea, coffee, and salt, on the 1st of January, operations of the Government, when the public debt shall 1832, will probably lessen the usual importation of those be completely extinguished, it is worthy of observation, articles for the demand of 1831. But the influence of that, with the exception of a single year, (1828,) there has been a gradual reduction of imports since the year average value, some legislative provision will be necessary 1825, and a continued reduction in the exports of foreign to afford the proper relief. It may also be expedient merchandise during the same period. These facts suggest to except some articles from the operation of the clause various considerations, to be taken into view in estimating before referred to. Laces, in particular, are represented to the future revenues of the Government; they also show, be almost necessarily imported of different qualities in the among other matters worthy of notice, that the navigating same package; and some permanent inconvenience will be interest employed in foreign commerce, and particularly incurred to the trade in these articles, if the importer is in the carrying trade, must have suffered a material de- obliged to have them assorted. It is also desirable that pression. That portion of the carrying trade which is un- the character of the package for each description of goods fettered by navigation laws will necessarily fall into the required to be appraised upon the average of the best hands of those who can navigate cheapest; and this falling article, should be defined by law. The Department has off gives reason to apprehend that the superiority, hereto- endeavored to obviate some of the inconveniences arising fore claimed for American skill and economy in this pursuit, from the change, and at the same time to secure the obis yielding to more fortunate rivalry, and suggests the ex-jects of the act, by allowing the parcels of such good pediency of considering how far that interest may, without which were put up separately, and designated as packages injury to others, be relieved from its depression. on the invoice, though enclosed in one general package, The annexed paper, marked M, exhibits a detailed to be regarded as packages for appraisement within the statement of the quantity and value of imports and ex-meaning of the law. But the constant efforts to abuse ports liable to specific duties, and the value of those pay- this regulation on the part of some of those for whose ing ad valorem duties, and of those free of duty, from the benefit it was adopted, and the intrinsic difficulty of fixyear 1821 to 1829 inclusive; and will furnish the means ing, without specific legislation, any positive limit to the of ascertaining the increase or decrease of each branch of extent of the parcel to be deemed a package, will probaimport and export trade, and the probable effect of any bly render it necessary, should no alteration of the law proposed change, as well upon the revenue as upon the be made, to rescind the order, and to recognise no other various interests with which they are connected. package than the entire quantity put up in one exterior box or envelope. The general operation of the clause is found, however, to be beneficial: it facilitates despatch and uniformity in the appraisement of goods, as well as prevents frauds on the revenue; and, with the aid of the modifications suggested, mercantile ingenuity will, no doubt, find means, by conforming the packages to the objects of the law, to avoid its inconveniences. Efforts have been made to give greater efficiency to the revenue cutter service; but it has become manifest that the compensation allowed by law to the officers is inadequate. The office of third lieutenant may, without injury to the service, be abolished; and, if an equivalent of the compensation now allowed to that officer, were divided between the other officers, and some addition made to the compensation of the warrant officers, to whom important trusts are confided, the service would be essentially improved, with but little increase of expense. Should it be contemplated by Congress to make any further reduction of the revenues preparatory to the period of the final extinguishment of the public debt, it is respectfully suggested, that, in order to avoid impairing the necessary means for the ordinary expenditures of the Government, or encroaching upon the sinking fund, it will be proper that such reduction should take effect at a period sufficiently remote for the payment of the entire debt, as the reduction made at the last session will barely leave sufficient revenue for those objects during the ensuing four years. But there are some articles on which the duty may be reduced without injury to the revenue, and with advantage to other interests. The most striking example of this nature will be found in the duty laid on spices. If the imports and exports of these articles, known to be extensively consumed, but not produced, in the United States, be compared, it will be seen that, during the seven years preceding 1828, the nominal ex- The regulations adopted for carrying into more comports have exceeded in value the nominal imports by the plete effect the laws in relation to the revenue arising from sum of $168,155. Whether the consumption has been customs, will be hereafter communicated, in obedience to supplied by fraudulent importations, or whether deben- the directions of the 10th section of the act in alteration tures have been paid on fraudulent exportations, the fact of the several acts imposing duties on imports, passed 19th is conclusive evidence that nothing can be lost by impos- May, 1828. There is reason to believe that material being a lower duty on those articles. The comparison for nefit has already been derived from them, and that the the last two years exhibits a more favorable result; but measures adopted will improve in their effect with the inthe difference is still much less than the actual consump-creased experience of the officers. tion: and where such extensive frauds have been so suc- The reduction of the duty on salt, made at the last sescessfully practised, it is scarcely to be hoped that any degree of vigilance sufficient to prevent them can be permanently maintained under the same temptation. sion, which will take place on the 1st of January, 1831, and 1st January, 1832, respectively, would seem to render it proper to make a corresponding reduction in the The attention of Congress is respectfully invited to the drawback allowed on the exportation of pickled fish, which operation of a clause of the 3d section of the act, entitled is fixed by the act of 29th July, 1813, at twenty cents per An act for the more effectual collection of the duties barrel, that being at the time the duty charged on one on imports," passed 28th May, 1830. The rule therein bushel of salt. Unless the law allowing the drawback prescribed for appraising certain goods in packages, by shall be previously modified, the exporter will begin to adopting the value of the best article in each package as receive, after the 1st of January next, a greater amount an average for the whole, went into effect on the 1st of of drawback than the duty previously paid on the salt. October last. The notice was too short to allow of new It is of great importance, as well to the revenue as to orders being given in all cases; and some embarrassment all the interests involved in the importation of foreign merhas arisen in the appraisement of such articles as had, for chandise, that the action of the custom-houses should sethe convenience of trade, and without any intent to de-cure, as nearly as possible, a uniform payment of duty fraud the revenue, been usually put up in mixed pack-upon the proper value of imports, as contemplated by ages. In anticipation of this difficulty, directions were law; but there are insuperable difficulties opposed to the given to the Collectors to ascertain, until the 1st of Janua-accomplishment of this object, under the present system ry next, the difference, in each case, between the amount of impost duties, to which the Secretary of the Treasury of duty imposed according to this mode, and that which would respectfully invite the serious attention of Congress. would have accrued according to the customary mode; The valuation on which the ad valorem duties are now but, as the bonds have been taken for the duties on the laid, is ascertained from the true or current value of the goods in the market of the foreign country in which they the market for that article, to the entire exclusion of those were manufactured or produced, with the addition of cer- who have less favorable opportunities for purchasing, or tain charges, and ten or twenty per cent., as the case may will not resort to unfair means in preparing their invoices. be, when imported from this or the other side of the Cape The necessary effect of the system is, therefore, to throw of Good Hope. The aggregate of these items on which an extensive branch of the importing business into the the duties are laid is presumed to be the value of the hands of foreign merchants, who can always lay in their goods when offered for sale in the United States market; goods on better terms than American houses having no But such is rarely the fact. It is not possible for the offi- connexion abroad, and into the hands of those who, whecers, even at any one custom-house, to ascertain the current ther foreign or American, are the least scrupulous of the value in the foreign market with such precision as will means of gain. Under ordinary circumstances, the advan render it an item of uniform ratio to that of the current tage which the American merchant has in selling is equiva value in the United States; and, whatever approach might lent to that which the foreigner has in purchasing; but he be made to this point by one set of officers, aided by long cannot also compete with a different rate of duty. Such experience and superior skill, it is not to be expected that a system, therefore, must either corrupt the American the officers of nearly one hundred separate custom-house merchant, or expel him from all those branches of busiestablishments can be so well informed of the value of ness in which these operations can be carried on with sucgoods at all the places of exportation, or so equally qualified cess. It is believed that an effectual remedy for this seby ability and disposition for the performance of this diffi- rious and growing evil, is to adopt the current value of all cult duty, as to secure any reasonable degree of uniformity goods (subject to ad valorem duty) in the United States in the imposition of the customs at all the places of impor- as the true dutiable value--disregarding, of course, the tation. These difficulties, added to the general repug-cost in the foreign market, and excluding all charges and nance of the officers to be drawn into collision with the additions. Such a change, though important in its conimporters, will always render the invoice prices of mer-sequences, will not vary the principle on which impost chandise the chief standard of current value in the foreign duties are now presumed to be laid, and is in conformity market; and corrections will only be made in cases of pal- with that which has long been practised in the most compable error. This defective operation is the highest per- mercial nation of Europe. According to this plan, instead fection which the present system appears to be capable of; of resorting to vague and arbitrary rules to ascertain the but there are other important objections to it, which are value of goods in the United States, this object may be worthy of great consideration. All impost duties are in- attained by direct means. Ordinary experience, skill, and tended to be paid by the consumer. The present plan attention on the part of the proper officers, will enable frequently obliges the importer to pay them, and proba- them to determine, with all necessary accuracy, the curbly as often compels the consumer to pay more than the rent value in their own vicinity; and the mass of informa proper charge upon his consumption. When goods are tion which might readily be collected to correct error, if bought at high prices in the foreign market, and brought any should be made by them, could not fail to secure a into a depressed market at home, the duty may greatly just and equal appraisement. This being accomplished, exceed the advance which the importer is able to sell for; the Government will receive the whole duty paid by the in which event, a part or the whole of it falls on the im- consumer, and no more; the price of goods will be more porter: but if the goods are bought at prices below the steady; merchants will be exposed to less hazard; and the usual current value, and brought into a market where the opportunity of fair competition between the American and demand is brisk, the consumer pays not only the duty, but foreign merchant, so far as it can be effected by the action nearly as great a price for the goods as if the duty were of the Government, will be restored to that equality which laid on their true value at the place of importation. In a liberal policy cannot deny to foreigners, and which a the first case, the operation may prove ruinous to the im- wise Government will always desire to secure to its own porter; and, in the last, he receives in his profits a portion of what ought to accrue to the Government. By these operations, manifest injury is often done either to the Government, the consumer, or the importer; the uncertainty and hazard of commercial enterprise are increased; and, whatever failures ensue, the Government will generally incur a considerable portion of the loss. citizens. An additional reason for the proposed change may be found in the difference between the relative values of gold and silver, as established by different nations, and the liability to error in estimating by law the value of foreign moneys of account in those of the United States. This may be illustrated by referring to the money relations of As long as the current value, or rather the invoice price the United States with Great Britain and with Portugal. of goods in the foreign market, is made the basis on which The English pound sterling is fixed by law at four dollars duties are laid, peculiar advantages will be given to those and forty-four cents, United States money, while it is worth who have the best opportunities of purchasing or making about four dollars and eighty cents; hence, the importer up invoices at rates below the current value. The pur- of goods invoiced in sterling money pays a duty on seven chaser who lays in his goods low not only derives a profit and a half per cent. less than they have actually cost. The directly from this circumstance, but from the difference millrea of Portugal is established by law at one hundred in the amount of duty paid on them at the custom-house. and twenty-four cents: its actual value in United States For instance, a difference of ten per cent. in the cost of money is 111,222 cents, consequently, the importer of an article paying a duty of fifty per cent. gives an advan- goods from Portugal pays duty on about eleven and a half tage of fifteen per cent. to an importer who can purchase per cent. more than their actual cost; which makes the his goods at ten per cent. lower than another. This ad- difference between the valuation on which dnties are imvantage is greatly increased under the operation of the posed at the custom-house, on goods imported from Engclassification of woollen cloths. These are now neces- land and Portugal, about nineteen per cent. in favor of the sarily imported at prices near the minimum points; and importations from the former. These discrepancies, as those who can manage, either by making better pur- well as all those which arise from the occasional introducchases, or by disguising the current value in the invoice, tion of paper and other currencies in foreign countries, to introduce cloths under a class of duty below that to whose proportional value to gold or silver cannot be acwhich they belong, derive a much greater advantage than curately ascertained, will be avoided by adopting the value above stated. The cloths so transferred on the scale of of the goods in the United States market as the basis for duties may pay in one case forty-five cents per yard, in-charging dutics. This effect of the monetary system stead of one dollar twelve and a half cents; and such im- should of course be taken into consideration in fixing the porters may monopolise the supply of an extensive part of amount of duty in conformity with the proposed change. 1000 Military Academy. [21st CoNG. 2d SESS. It cannot be doubted that a rate of duty imposed in this Jects to which their attention was called; together with form somewhat lower than the present, exclusive of the the sub-reports of the committees, upon which the general allowance for the difference in the money, would not only report was founded. produce more revenue, but give more stable and substantial, security to the interests of manufactures and commerce. I have the honor to be, &c. The Hon. JOHN H. EATON, Secretary of War. UNITED STATES' MILITARY ACADEMY, The only objections to this change which appear to have weight, are, first, the difficulty of making so minute an appraisement as would be necessary of all the articles of importation, without a considerable increase of customhouse officers; and, secondly, of making the appraiseWEST POINT, June, 1830. ment uniform at all the ports. The first may, it is be- Honored by an invitation to visit the United States' Milieved, be obviated by arranging the goods into classes ac- litary Academy at West Point, we have continued some cording to value, in such manner as to render the appraise- weeks industriously occupied in the arduous, important, ment not more laborious than at present. These being so and delightful task assigned to our care. You requested adjusted as not materially to vary the rate of duty between us to be full and free in our investigation of every departcontiguous classes, and yet sufficiently distinct to enable ment; we have literally obeyed that injunction, and now the appraisers to assign each article, with reasonable ac- come respectfully to present the result of our labors, not curacy, to its proper class, aided by an invoice of the goods in a strain of formal applause, but in candidly discussing, at their value in the United States, to be furnished on oath on their separate merits, a few of the leading topics which by the importer, would secure all the facilities desired for have presented themselves. expedition and accuracy in the appraisement, with but lit- Whoever has closely viewed this noble institution, must tle addition to the number of officers or the expenses of feel a pride in its existence and prosperity; and we trust the custom-house. The second objection applies to the it is reserved for your hands, by a few judicious alterations, present system with more force than to that proposed; but to model into perfection this cradle of future warriors and this difficulty may be removed by establishing a regular statesmen. intercommunication and transmission of prices current and The true value of any institution can be appreciated, samples between the custom-houses, which could not fail only by comparing it with the results which it was intended to prevent abuses, and secure a more uniform appraise- to produce; we consider, then, that this academy is exment than when the valuation is based on prices in the fo-pected to furnish to the army a supply of efficient officers; reign market, inasmuch as it will be easier to ascertain the to the militia, an intermixture of well trained citizens, current prices at the principal marts of commerce in the United States than in those of foreign countries. qualified on emergency to discipline that last and best arm of republics; to internal improvement, a corps of engineers, capable of giving wholesome direction to the spirit of enterprise which pervades our country. It ought to furnish science for exploring the hidden treasures of our mountains, and ameliorating the agriculture of our valleys; In recommending these important modifications in the impost system, as well as those suggested in the last annual report, it may be proper to remark, that it is deemed by the Department very undesirable to make frequent changes in measures of public policy which affect so extensively nor is it upon inert matter alone that it ought to extend a individual as well as public interests, and that proceedings vivifying influence. Inheriting from our varied ancestry of this nature should be subjected to a careful scrutiny, the discordant characteristics of every people on the globe, and ample time given by way of notice to all who may be it yet remains to form a specific and all-pervading charac affected by them, as well foreigners as citizens of the ter for the American nation; nor do we conceive any surer United States, before they are carried into effect. But, method of stamping upon the yet glowing wax a more notwithstanding this indisposition to change, it is proper majestic form, than by sending into every district young to remark that much of the legislation upon this subject, men, emphatically the children of our country, trained to since the act of 2d March, 1799, has been adopted chiefly the manly exercise of arms, and imbued with the tastes with a view to promote particular objects of special interest of science and literature; instructed in the principles pressing upon the Government at the moment of its action; and action of our political system, and the living exemplar and hence some necessary precautions for guarding the from which sound education may rear the social edifice. revenue, and avoiding the injuries liable to be inflicted These preliminaries being adjusted in the vestibule, perby the changes upon those engaged in commerce and other mit us to conduct you into the interior of the Academy, pursuits, seem to have been overlooked. The approach-where we have attended the examinations with assiduous ing crisis in the fiscal policy of the United States will re- diligence. quire a revision of an important part of the system; and It would stretch this report to inordinate length, were the opportunity will be propitious for a general review of we to detail the multifarious points examined: they can its defects. The proposed modifications are, therefore, be found on the programme of the professors. Suffice it now presented to the consideration of Congress. To afford to say that, on all branches, the answers were ready, time for mature deliberation, and for collecting all the in- thorough, evinced a fundamental understanding of the formation that may be necessary, if their adoption should subject, and proved that the judgment of the pupils had be determined on, to reconcile individual interests with been cultivated, rather than their memory superficially those of the Government. extended. All which is respectfully submitted. TREASURY DEPARTMENT, December 15, 1830. The art of war is, and ought to be, the grand object of attention. It naturally divides itself into three branches-engineering, artillery, and tactics. The theory of each is explained on mathematical principles, whether for attack or defence, in works or in the field. The construction of permament or temporary fortifications; entrenchments, with their various uses and positions; movements and manœuvres; the effects and manufacture of various projectiles; in short, every thing that could impress the principles, or illustrate the practice of war, was minutely insisted SIR: The Board of Visiters to the Military Academy of on. Objections were raised, difficulties were proposed, West Point, baving completed their examinations, I here- searching questions were asked; on each and every point, with transmit their general report, upon the various sub-the answers evinced the subjects to be well understood. UNITED STATES' MILITARY ACADEMY. WEST POINT, June 24, 1830. The Board, however, without pretending to the knowledge black broth; yet it seems a question, whether youths ought of military men, would suggest whether the great and to be accustomed to a fare more generous than they will almost exclusive attention devoted to military engineering probably find on returning to the parental household. In and the science of fortification, does not retrench what is the house assigned for the hospital service, the rooms and due to the "art militaire" in its most comprehensive sense: the apothecary's shop were found in perfect order, and that is, to grand tactics, and what may be termed the stra- under excellent regulation. The building, however, was tegy of war. A competent course of instruction in this esteemed to be inadequate to the accommodation of the department we conceive would require an additional text post; we were, therefore, much gratified in visiting the book, and a regular course of lectures on the art of war; new hospital, for which an appropriation was recently embracing for illustration descriptions of remarkable bat- made by Congress, and which is now almost ready for octles, showing how they were fought, what excellence of cupation. It contains sufficient accommodation for the generalship or stroke of genius won, or what errors lost sick, together with houses for the surgeon and his assisthem. Admirably situated, also, as the school is, with re- tant, under the same roof. With the neatness and solidity gard to its topographical advantages and adaptation to the of the building, the convenience of its internal arrange purpose, it would be highly useful in perfecting the mili- ment, and the beauty of its location, we were greatly tary education of the cadets, if they were occasionally pleased. While pursuing our inquiries in this department, taken into the field, and trained in the practical applica- we learned, that although the cadets are not liable to viotion of the science of engineering and topography, in lent and fatal diseases, yet their general health does not which they are so well instructed in theory. appear to be as good as would be expected from the salu An astonishing proficiency in drawing proves that no brity of the place in which they live, and the attention ordinary praise is due to that department. But its charac-paid to their food, cleanliness, &c. A very great amount ter is entirely civil, and confined to the imitation of pictures of medicines, such as are administered in a torpid state of and models. Is it not essential that military surveyors the digestive organs, and in other diseases incident to pershould be accustomed to sketch nature readily and accu- sons of sedentary and studious habits, is used at this post. rately from the surrounding mountains? The proportion is believed to be much greater than that Civil engineering has been also well taught, and we lis- required for any other military station belonging to the tened with much pleasure to a discussion on the properties United States. We esteem this to arise from a want of and analysis of various materials; with all the details of sufficient bodily exercise, and that it exists principally arches, bridges, canals, locks, inclined planes, roads, tun- during the winter season, and in the spring. In summer nels, railways, embankments, harbors, &c. We predict and autumn, the daily drills and other excitements to bothat pupils of West Point will deliver the country from dily exercise are sufficient for the purpose of health, and that quack engineering which has, in divers instances, in- the beneficial result is very obvious: but for nearly half flicted deep wounds upon our system of internal improve- the year, the military exercises are suspended, and the inent. Architecture receives due attention: Grecian and severe winter climate, in some measure, precludes those Roman models have been procured, and our country may of a voluntary nature. The young men are consequently be embellished by the taste of the cadets, provided they obliged to pass at once from an active state to habits sedabstain from imitating the buildings in which they are entary and studious in no common degree, and the evils taught that science. just intimated must follow of course. In order to alleviate, We have made a patient and minute inquiry into the or entirely remove them, we are convinced that a building police, discipline, and fiscal concerns of the Military Aca- should be erected adapted to winter drills and gymnastic demy at West Point. Considering it to be of the utmost exercises; and that they should be regularly required. importance to the welfare and stability of this valuable in- The sutler's establishment fell under particular examistitution, that its management, in these respects, should nation. Although it is to be regretted that there is one exhibit fidelity and sound judgment; and various circum- at this station, yet we are fully convinced that its strict stances having conspired to render it desirable at the pre-regulation prevents any injury resulting from it to the sent time, that the Department of War, and the public cadets; and that the soldiers and laborers, for whom alone generally, should be fully satisfied whether or not this is it is wanted, are much less exposed to evil than if they the case, we have felt called upon to devote our best at- were tempted, for want of such a place, to encourage the tention to this branch of investigation. We feel much secret introduction of spirituous liquors, and the establishpleasure in acknowledging that every facility has been ment of shops for selling in the neighborhood, which would given to us by the superintendent. Books and documents be under no control. We are glad to learn, that, through have been freely thrown open to our inspection, and every the instrumentality of a temperance society, recently individual concerned has fully and readily answered our formed among the soldiers, and by other measures pruinterrogatories. dently adopted, the consumption of spirituous liquors has For the sake of precision, our observations will be ar-manifestly decreased. ranged under the three specific heads: Police, Discipline, and Fiscal Concerns. The hotel, the erection of which was authorized by the Department of War, has been occupied for a year past, 1st. Police. We visited every part of the institution and it is at once an ornament to the Point, and a great that properly comes under this head. In the tailors' and accommodation to the numerous visiters who resort to it. shoemakers' shops, we examined the style of making the For many years the want of such an establishment has various articles of clothing provided for the cadets. We been seriously felt by the inhabitants of the Point, and by also visited the shop of the storekeeper, and are satisfied the many persons who were constantly landing there from that these establishments are placed under regulations motives of curiosity, or to visit cadets-their friends or rewell adapted to secure the cadets from all impositions, and, latives. Upon the farm, purchased some time since by at the same time, to restrain them from any needless ex- the United States, there was, indeed, a tavern, but it was travagance. The mess hall and the kitchen were visited useless, being altogether out of the way of persons arrivseveral times during meals, and while the food was under ing at the station, and its purchase was rendered expedipreparation: the bill of fare and the other regulations were examined. We were of opinion, that all the details of the establishment are so arranged as to secure a cleanly, wholesome, and abundant supply of food; and that the duties of the steward are performed in a most exemplary and faithful manner. We are no advocates of the Spartan ent, because it was sufficiently near the barracks to entice |