R. In February, 1855, the State Treasurer drew upon all the County Treasurers for the moneys then in their hands to the credit of the State-said drafts indorsed by Controller. Those upon the Treasurers of Placer and Tuolumne Counties were sent through Adams & Co. for collection. The money was paid them, but before it reached the Treasury, Adams & Co. suspended. At the regular settlement of the County Treasurers with the Controller, he ordered the State Treasurer to credit them with the amount thus forwarded, and as I have entered it among the amounts charged in Item B, the credit is a necessary offset.

S.

Appendix No. 3 contains a copy of the order upon which this amount was paid

Amount sent by Major Roman's orders
66 Dr. McMeans'

66

66

$227,300 33

371,707 67

$599,008 00

T. Appendix No. 4 contains a copy of the two papers on file relating to this. The entry is made on the Cash Book, January 2, 1856.

This report embraces all the items mentioned in your instructions "to give a full and complete exhibit of the books and accounts, their condition, and to report all errors and inaccuracies, with a full and detailed account current."

For the reasons herein before mentioned, it is an impossibility to dissect and arrange the various payments in methodical order for entry upon a Ledger, in less than two or three months, and to write up all the books necessary to be kept, but omitted, will occupy the time of any competent person six months. I have entered herein everything, except the War Indebtedness, that pertains to the office. If additional vouchers of disbursements exist, they are not to be found on searching and rigid examination of the books and papers of the office.

As the deficit reported could only be affected in the account rendered, by your disapproval of the method of ascertaining the receipts on account of water-lots, your attention is directed to it.

All of which is respectfully submitted.

N. A. H. BALL.

APPENDIX.
[No. 1.]

COPY OF ACCOUNT CURRENT WITH PALMER, COOK & CO., AS PER ACCOUNT RENDERED BY THEM, DATED OCT. 30, 1854.

Messrs. Palmer, Cook & Co. in Account Current with State of California.

1853, Jan. 17. By R. Roman's receipt for Coupons....

$58,835 00 3,919 87

$227,054 87

$175 46

6,994 80

1854, Sept. 14. By Dr. McMeans' receipt for Coupons.. 5,452 53

STATEMENT OF THEIR ACCOUNT AT THIS TIME, AS PER CASH BOOK AND LETTERS ON FILE. NO OPEN ACCOUNT CAN BE FOUND.

Messrs. Palmer, Cook & Co. in Account with the State of California.

CR.

$58,000 00

to pay Bonds and interest 110,300 00

2. By account on file of this date

Dec. 31. By 215 Civil Bonds, burned by Gov-
ernor and Controller-not en-

tered on the Redemption Regis

ter-Bonds paid in New York. 107,500 00

By balance for which neither Cou

pons or Vouchers have been

returned.....

45,000 00

9,652 80

86,000 00

$308,952 80

151,949 39

$308,952 80

[No. 2.]

COPY OF MAJ. LOVE'S RECEIPT FOR "TREASURER'S RECEIPTS RETURNED," WITH MR. GIFT'S EXPLANATION OF THEIR NATURE.

Received, Sacramento, March 3, 1855, from S. A. McMeans, Treasurer of State, the following Treasurer's Returned Receipts, for State Property:

In the aggregate, $29,689 97, which I promise to return whenever required. (Signed) JOHN S. LOVE,

California Land Commissioner."

"Major Love will remember that he obtained from Dr. McMeans, through me, certain returned certificates or receipts, signed by Major Roman and Dr. McMeans, for money paid on account of State Property. These receipts were receipted for by Dr. McMeans, in the same manner as if they had been cash, and the second receipt, in the hands of a second or third party, went to the Land Commission, and deeds were issued upon the same. Consequently you will easily perceive that these receipts are charged to Dr. McMeans twice. Major Love should return these receipts and credit Dr. McM. with the amount.

(Signed)

SACRAMENTO, Dec. 27, 1855."

GEORGE W. GIFT.

[No. 3.]

COPY OF THE TREASURER'S VOUCHER FOR PAYMENT OF EXCHANGE TO

PALMER, COOK & CO.

"State of California to Palmer, Cook & Co.,

DR.

For three per cent. Exchange on $6,993 80, Coupons paid in New
York, from Jan. 1 to Dec. 31, 1852...

$209 81

For three per cent. Exchange on $160,451 68, Coupons paid in New
York, from Jan. 1 to Dec. 31, 1854....

For three per cent. Exchange on $44,184 89, Coupons paid in New
York, from Jan. 1 to Dec. 31, 1853......

1,325 55

4,813 55

For three per cent. Exchange on $102,378 22, Coupons paid in New
York, from Jan. 1 to Oct. 30, 1855....

3,071 35

For three per cent. Exchange on $109,000, Bonds due March 1, 1855, and redeemed in New York....

3,270 00

For three per cent. Exchange on $86,000, remitted to New York to pay interest due, Jan. 1, 1856...

2,580 00

$15,270 26

No.

[No. 4.]

COPY OF DR. McMEANS' RECEIPT TO SELOVER & SINTON.

"This Receipt to be Returned on Delivery of Deeds.

SAN FRANCISCO, Oct. 30th, 1854.

Received of Selover & Sinton $31,300, on account of the interest of the State of California in Water Property, sold on the 26th day of October, 1854, under the provisions of an Act of the Legislature, approved May 18th, 1853, which amount has been paid in the following described funds, to wit:

COPY OF SELOVER & SINTON'S RECEIPT TO DR. McMEANS.

"SAN FRANCISCO, Dec. 29th, 1855.

S. A. McMeans, Treasurer of State, has this day returned to us the sum of $31,300, being balance in full due us upon final settlement of moneys received by us for Water Lot Property, sold during the year 1854 and January, 1855, said sum having been overpaid said McMeans by us.

(Signed)

SELOVER & SINTON."