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NOTE AND COUPON DIVISION.

At the close of the fiscal year the clerical force of this division consisted of 37 clerks, 9 males and 28 females, (7 of whom were on the temporary roll,) and 2 messengers.

The whole number of clerks employed during the year was 51; 12 males and 39 females.

The average number of clerks per month was 40; 10 males and 30 females.

The following consolidated statement exhibits the character and amount of work performed by this division during the fiscal year ending June 30, 1877:

Statement of redeemed, exchanged, and transferred United States bonds, with coupons attached, the same having been examined, registered, scheduled, and delivered to Destruction Committee.

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Statement of Treasury-notes, interest coin-checks, and certificates counted, assorted, arranged, registered, and examined.

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Of coupons detached from notes and bouds there were counted, assorted, and arranged numerically, 3,706,726; registered, 3,396,279; examined and compared, 3,389,710.

NOTE AND FRACTIONAL CURRENCY DIVISION.

Statement showing the number of notes and amount of United States notes and fractional currency examined, counted, canceled, and destroyed for the fiscal year ending June 30, 1877.

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TONNAGE DIVISION.

The total tonnage of the country exhibits a decrease of 36,858 tons, the registered tonnage having increased 18,372 tons, the licensed tonnage (under 20 tons) 1,707 tons, while the enrolled tonnage has decreased 56,937 tons.

The actual decrease is believed to be about 13,563 tons, this amount being the excess of the losses over the gains during the year.

The aggregate has been reduced by corrections of the balances reported outstanding and by dropping canal-boat tonnage exempt under the act of Congress approved April 18, 1874, gaining on account of the former 14,127 tons, and losing on the latter 36,314 tons. Below are given the totals for the last two years:

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The comparison of the different classes of vessels is as follows:

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It will be seen from the foregoing that the barge-tonuage has increased 28,933 tons, while the sailing tonnage has decreased 28,302 tous, the steam-tonnage 1,176 tons, and the canal-boat tonnage 36,313 tons.

The proportion of the sailing-tonnage registered is 55 per centum; of the steam-tonnage, 16 per centum.

SHIP BUILDING.

The following table exhibits the class, number, and tonnage of the vessels built during the last two fiscal years:

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From the foregoing it appears that the amount built during the past year was less by 26,994 tons than that of the preceding year.

The tonnage built during the last two years in the several grand divisions of the country is shown below:

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The following table exhibits the iron tonnage built in the country since 1868:

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Tables showing the amount of iron tonnage outstanding will be found in the appendix to the Report on Commerce and Navigation.

THE FISHERIES.

The tonnage engaged in the fisheries during the last two years is as follows:

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Below is shown the amount of tonnage employed in the cod and mackerel fisheries, with the per centum of each State :

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This shows an increase of about 4 per cent. during the year.
The tonnage employed in the whale fisheries is given below:

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Of the above, nearly 89 per cent. belongs at New Bedford.

Fuller tables showing the various classes of tonnage will be found in the appendix to this report.

DIVISION OF RECEIPTS AND EXPENDITURES.

The following statement exhibits the work of this division for the year ending June 30, 1877:

The number of warrants registered during the year for civil, diplomatic, miscellaneous, internal revenue, and public debt expenditures and repayments was..

In the preceding year

23,832

24,836

Decrease...

In the preceding year...............

The number of warrants registered for receipts from customs, lands, internal revenue, direct tax, and miscellaneous sources was.

1,004

10,829

11, 428

Decrease..

The number of warrants registered for payments and repayments in the
War, Navy, and Interior (Pension and Indian) Departments was......
In the preceding year..

Increase

599

13, 453
10,950

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In the preceding year...............

The number of journal pages required for the entry of accounts relating to the civil, diplomatic, internal revenue, miscellaneous, and public debt receipts and expenditures was.

1,250

5, 188
5, 138

Increase

The number of certificates furnished for settlement of accounts was.
In the preceding year

50

13, 185

12, 304

Increase

881

The number of accounts received from the First and Fifth Auditors and
Commissioner of the General Land Office was..

In the preceding year, (as corrected)

22,838
24, 199

Decrease....

1,361

In conclusion, I take pleasure in bearing testimony to the ability and efficiency of those associated with me in conducting the business of the office.

The clerks and other employés have, by their good conduct and effi ciency, merited commendation.

In the appendix will be found a statement of the receipts and expenditures of the government, as required by the standing order of the House of Representatives of December 30, 1791, and section 237 of the Revised Statutes; also, statements of the amount of money expended and number of persons employed, and the occupation and salary of each person at each custom-house, as required by section 258 of the Revised Statutes.

I remain, with great respect, your obedient servant,

Hon. JOHN SHERMAN,

27 F

Secretary of the Treasury.

JOHN ALLISON, Register.

APPENDIX.

General account of the receipts and expenditures of the United States for the fiscal year ending June 30, 1877.

TO RECEIPTS.

From customs.

I. Washburn, jr., collector, Portland, Me
Lot M. Morrill, collector. Portland, Me.
A. Vandine, collector, Aroostook, Me.

J. D. Hopkins, collector, Frenchman's Bay, Me.
E. T. Fox, collector, Bangor, Me.

E. S. J. Nealley, collector, Bath, Me.

J. A. Hall, collector, Waldoborough, Me.

W. C. Marshall, collector, Belfast, Me

N. B. Nutt, collector. Passamaquoddy, Me.

W. H. Sargent, collector, Castine, Me
O. McFadden, collector, Wiscasset, Me.
J. W. Sargent, collector, Kennebunk, Me.
George Leavitt, collector, Machias, Me.

A. F. Howard, collector, Portsmouth, N. H..
William Wells, collector, Vermont, Vt...
W. A. Simmons, collector, Boston, Mass..
F. B. Goss, collector, Barnstable, Mass
C. F. Swift, late collector, Barnstable, Mass.
F. J. Babson, collector, Gloucester, Mass
Simon Dodge, collector, Marblehead, Mass..
J. A. P. Allen, collector, New Bedford, Mass
W. H. Huse, collector, Newburyport, Mass
Thomas Loring, collector, Plymouth, Mass
C. B. Marchant, collector, Edgartown, Mass
C. H. Odell, collector, Salem, Mass.
J. Brady, jr., collector, Fall River, Mass
James Shaw, collector, Providence, R. I.
S. W. Macy, collector, Newport, R. I.
A. Putnam, collecter, Middletown, Conn..
G. T. Marshall, collector, New London, Conn
C. Northrop, collector, New Haven, Conn.
J. S. Hanover, collector, Fairfield, Conn
George Hubbard, collector, Stonington, Conn
J. A. Tibbits, collector, New London, Conn..
C. A. Arthur, collector, New York, N. Y
J. C. Whitney, collector, Albany, N. Y.
D. K. Cartter, collector, Genesee, N. Y.
E. Root, collector, Oswego, N. Y.
S. Mothit, collector, Champlain, N. Y.
R. W. Daniels, collector, Buffalo, N. Y.
John Tyler, collector, Buffalo, N. Y..
P. P. Kidder, collector, Dunkirk, N. Y.

T. E. Ellsworth, collector, Niagara, N. Y

S. Cooper, collector, Cape Vincent, N. Y.

S. P. Remington, collector, Oswegatehie, N. Y.

C. H. Houghton, collector, Perth Amboy, N. J.
W. A. Baldwin, collector, Newark, N. J

J. R. Willard, collector, Erie, Pa
Thomas Steel, collector, Pittsburgh, Pa
J. S. Rutan, collector, Pittsburgh, Pa..
A. P. Tutton, collector, Philadelphia, Pa..
L. Thompson, collector, Delaware, Del
W. D. Nolan, late collector, Delaware, Del.
W. Booth, collector, Baltimore, Md.
Edwin Wilkins, collector, Baltimore, Md.
J. G. Taylor, collector, Annapolis, Md

C. S English, collector, Georgetown, D. C.

J. S. Braxton, collector, Norfolk, Va..

L. Lee, jr., collector, Norfolk, Va..

James B. Mitchell, collector, Yorktown, Va.

C. S. Mills, collector, Richmond, Va..
George Toy, collector, Cherrystone, Va.

William F. Prescott, late collector, Yorktown, Va..
B. S. Burch, collector, Petersburg, Va...

D. Turner, collector, Alexandria, Va..

Carried forward

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