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19th Congress,        F"Doc# ^f0< 54 t       Ho. of Reps.
  Of! MWcinn                      •*               •• ~
2d Session.

              NAVY HOSPITALS.
ma^@m5P
U.4. COMMISSIONERS OF NAVAL HOSPITALS,
STATE OF THEIR FUNDS,
I  ■' '
     January 15, 1827.

I teferred to the Committee on Naval Affairs
   WASHINGTON :


PRINTED BY GALES & HBATON


       1827. 
U5"Sn 
[Doc. No.  54.]                     £
                                Navy Departmevt,

                                           15th January, 1827.

   Sir : The Commissioners  of the Navy Hospitals have had  the
 honor to receive  the resolution of the House of Representatives, of
 the 6th January, 1827, directing them to report  "the amount of  the
 sums which they have received and expended, by virtue of the act  en-
 titled  <an act establishing Naval Hospitals/ the balance remaining in
 their  hands  on the 31st  of December, 1826, designating the sum
 which has been absorbed in the pay of the Navy, and which is due to
 the < Naval Hospital Fund,' and what measures they have adopted to
 carry  into effect the provisions of the said act;" and respectfully
 make the following

                         REPORT:

 That they have received the sum of      -     -     - g 177,207  25
 That they have expended         -                     58,109  41
 That there is now due to the Navy Hospital Fund,
   from the Pay of the Navy, the sum of      -     -   72,032  96
 And that they have in the hands  of the Treasurer of
   the United States, subject to their order,    -     -  119,097  84

   Previous to the date of the report made by the Commissioners, on the
 10th March, 1824, and to which they refer, (paper A.) there had been
passed, on the books of the Fourth  Auditor of the Treasury,  to the
credit of the Navy Hospital Fund, g 191,701 67.  By papers E,  C,
D, which are copies of statements of the Fourth Auditor, it appears
that there was carried to the credit of the Fund,  in the years 1824,
1825, and 1826, the sum of §57,538 54; which, added to the sum
mentioned in paper A, gives g 249,240 21, as the whole amount with
which the Fund has been  credited,  up to the 31st December,  1826.
This sum is g 72,032 96- greater than that which is stated to have been
received by the Commissioners.  The difference has been absorbed  in
the Pay of the Navy.
  By the report of  10th March, 1824, (paper A.) it appears that the
Commissioners had expended, previous to 30th September, 1821,
g 10,652  85. 
4                    [Doc. No. 54.]
  In September, 1823, they purchased a site for a Naval Hospital, at
Chelsea, near the Navy Yard, in Charlestown, Massachusetts, which
cost them g 18,228 48.
  In May, 1824. they purchased a site for a Hospital, near the Navy
Yard, at Brooklyn, New York, which cost g 7,911 75.
  In June, 1826, they  purchased a lot on which to erect an Asylum,
near Philadelphia, which cost g 16,191 00.
  Within the present month,  they have contracted for some land ad-
joining Fort Nelson, near Norfolk, Virginia, to add to the ground on
which the Fort stands,  and which has been transferred from the  War
Department.  On this  site they propose, also, to build a Hospital.
  In addition to these several sums, they have expended, for various
purposes, incident to the management of the Fund, g 5,125 33.   The
whole being added together, make the amount g 58,109 41, before sta-
ted, as expended by them.  This amount, deducted from g 2i9,240 21,
the total  sum to the  credit of the Fund, leaves g 191,130 80, which
ought now to be at the disposal of the Commissioners, to enable them
to execute the  purposes of their appointment.   But such is not the
fact, as the S 72,032 96, absorbed in the Pay of the Navy, is not un-
der their control.
  The Commissioners respectfully ask the  attention of Congress to
the following statement respecting the history of the Fund,  the man-
ner in which a portion of it has been absorbed in other objects, and
the proper remedy for the grievance.
  By the law, entitled  "an act for the  relief of sick and disabled
seamen," passed  the 16th of July, 1798, it was provided, that,  after
the 1st of September of that year, every master or owner of a ves-
sel, arriving in any port of the United States, should render an ac-
count of  the number of seamen employed in  the vessel,  and pay to
the Collector at the rate of twenty cents per month for the time each
of said  seamen was so employed, retaining  the same  out  of  their
wages :   that the Collector should pay the  money  so  received, to
the Secretary of the Treasury; and that the President of the United
States should, out of the same, provide for the temporary relief and
maintenance of sick and disabled seamen, in Hospitals, or other pro-
per institutions;  that the surplus,  if any remained,  after this provi-
sion was made,  should be invested in stock of the United States ; and
when a sufficient sum was accumulated, he should purchase and pro-
vide grounds and hospitals for the accommodation of sick and disabled
seamen, and appoint directors of the hospitals, to govern thcni, under
his instruction.   A subsequent law directed the money to be expended,
with some exceptions,  in the State where it was collected,  or in the
adjoining State.
  These provisions, which were originally designed  only for the be-
nefit of  seamen employed in merchant vessels, were extended to the
Navy, by " an act in addition to an act for the relief of sick and dis-
abled seamen," passed 2d March, 1799.  This law directed the Secre-
tary of  the Navy to deduct,  after the 1st of September in that vear,
from the pay of each officer, seaman, and marine, the sum of twenty
cents  per month, and pay the amount, quarterly, to the Secretary of 
[Doc. No. 54.]
5
 the Treasury, to be applied to the same purposes to which the money
 collected under the former act was appropriated; and the officers, sea-
 men, and marines, in the Navy, to enjoy the same benefits and advan-
 tages,  as were by said law provided for the seamen employed in the
 merchant vessels of the United States.  This last mentioned law con-
 tinued  in force  until  the r.6tli of February,  1811,  when Congress
 thought proper to separate the military from the mercantile marine;
 the seamen employed in merchant vessels from those employed in the
 Navy,  so far  as related to this  subject: and, therefore, passed the
 law establishing Navy  Hospitals.   By it. the Secretary of the Navy,
 Secretary of the Treasury, and Secretary of War, were appointed*a
 Board of Commissioners of Navy Hospitals ;  the money collected by
 virtue of the law of 2d  March, 1799, to be paid to them, to  constitute
 a Fund  for Naval Hospitals.
   During the period  in which the law of  2d March, 1799, was in
 force, and operated upon the Navy, viz : from  1st September in that
 year, to  26th February, 1811, about twelve years, deductions were
 regularly ma ie from the pay of fie officers, seamen, and marines, and
 the amount carried to the credit of the Marine Hospital Fund in the
 bands of the Secretary of  the Treasury.  Upon this  fund,  therefore,
 they had a perfect claim.  It  had  been  augmented by their pay, and
 for their benefit.   It was just to  them that their proper proportion of
 it should be handed over to the Commissioners of the Navy Hospitals,
 for their use.   To have denied this would have been  manifest injus-
 tice.   Congress intended  to  secure  their  rights in  this   respect.
 What  precise  portion  of the  Marine Hospital Fund ought  to have
 been assigned to them, it was  probably difficult at that day, and would
 be impossible  at this,  to specify.   The amount received from them,
 Awl the exact portion expended upon them, and for their benefit, were
 probably both uncertain,  It was the will of Congress to decide that
 g  50.000 was their proper proportion :  and by the act of 26th Februa-
 ry, 1811, separating the two funds, that sum was  appropriated out of
 the unexpended balance of the  Marine Hospital Fund,  and directed to
 be paid to the  Commissioners, to form  a part of the fund for  the Na-
 vy Hospitals.   This law.  however, never  has  been executed;  the
 payment never has been made.  The sum of S 3.782 86 only has been
 delivered to the Commissioners; the  balance remains to this  day un-
 satisfied.   The want of funds  was the cause of this omission, as was
 stated in a report of the  Commissioners, dated 15th January.  1818.
   It is most respectfully suggested that this injustice ought no longer
 to  exist.   The  money was taken from the pay necessary to the sup-
 port and comfort of the officers, seamen, and marines of the Navy,
 by no act of theirs, but  by the irresistible operation of a law of Con-
gress : and it was taken under a pledge that it should be used for their
 benefit.   It has not yet been so used ;  g46.217 14 remains to be paid
 for their benefit.  The Commissioners of Navy Hospitals, therefore,
on their behalf, ask of Congress  to  make  an appropriation to that
amount, that it may be restored to a fund in which their comfort and
happiness is so deeply interested. 
6
[Doc. No.  54.]
   It will also be perceived, by  the laws before referred to, that, this
 fund is created  solely  by the deduction of twenty cents per month.
 This deduction has been uniformly made in every case since 1st Sep-
 tember, 1799.   The amount arising therefrom previous to the passage
 of the act of 26th February, 1811, was supposed to be provided for in
 that act by the appropriation of the » 50,000 before mentioned.  Since
 the 26th February, 1811, the amount deducted was not regularly car-
 ried to the Hospital Fund,  and placed in  the hands of  the Commis-
 sioners until  1st January,  1824.  During  the war of  1812, and for
 several years after it, although it was taken from the officers, seamen,
 and marines, yet it was permitted to remain in the sums  appropriated
 for the pay of the Navy, and expended for that or other objects.   In
 this manner it is seen by paper A, that the sum of g 119,712 95  was
 absorbed previous  to  the  1st January, 1824.   This operation  was
 considered improper :  and the Secretary of the Navy, on the 11th of
 March in that year, directed the  Fourth Auditor to make a statement
 from the accounts of the disbursing  officers in every quarter, that a
 requisition might be issued, and the amount carried to the proper fund,
 (see paper E.)   Since  that time,  and in  virtue of that order, the  de-
 ductions made from the pay have been regularly added to the Hospi-
 tal Fund, in the  hands of the Treasurer of the United States,  as agent
 of the Commissioners.
   Since that period, also, various sums  have, at, different times, bee«
 paid to the Hospital Fund out of the Pay of the Navy ; so that the latter
 was. on the first of this month, indebted to the former  S 72,032  96»
 (sec paper D.)  This  debt may  possibly,  in the course of several
 years, be satisfied out of the  balances which shall remain of the Pay
 of the Navy; but the process must be slow  and  uncertain : and  the
 Commissioners,  therefore,  again respectfully ask that an appropria-
 tion may be made,  restoring  it at once to the Hospital Fund.   It has
 been heretofore represented to Congress, that the want of this money
 has prevented them from  purchasing sites,  erecting buildings,  and
 otherwise performing the duties assigned to them by law : and it is a
 painful fact, that, although the law designed lo provide hospitals,  and
 an asylum  for our seamen has been in operation nearly  twenty-eight
 years, and deductions from  their pay constantlv made during all that
 time, yet, in consequence chiefly of the state of the funds, not one
 building for their accommodation and comfort has been erected.   The
 effect upon the feelings of our officers and seamen may  well be ima-
 gined.   The Commissioners are assured that it has been one powerful
 cause of the difficulties  sometimes encountered  in procurin0" seamen
for our public vessels.
  It is thus shewn that the  Commissioners  now have S 119.097  84
 which may be immediately used in executing the purposes of  the law.
 If Congress appropriate the two  sums,  one  of which has  been ex-
 pended on the Marine Hospitals,  and  the other absorbed in the Pav of
 the Navy, there  will then be  S 237,347  94 at their disposal; a sum
sufficient, to erect all the buildings which they deem neccssarv in the
 present state of the  naval service. 
[ Doc.  No. 54. ]                     7
  '•'The measures adopted to carry into  effect the provisions of the
law," may, in part, be seen in the preceding statement. In addition to
which the Commissioners have,  dui'ing the past year, caused  a wharf
to be built on the  lot near Charlestown,  Massachusetts, another on
that near Philadelphia, made arrangements to build one at Brooklyn,
New York, and caused other slight improvements to be made.  They
have also procured, with great  care, from  some of the most accom-
plished architects in our country, plans for the buildings which  they
suppose necessary at  the places mentioned, keeping in view the im-
provements in such establishments in  other countries, and the direc-
tion of the law "to regard economy, and give preference to such plans
as,  with most convenience  and  least  cost,  will admit of subsequent
additions, as the funds will permit, and circumstances require."
  They have  employed Mr. Strickland, a very skilful and expe-
rienced architect, to make the necessary contracts for materials,  and
superintend the building of a «'permanent  asylum for disabled and
decrepid navy officers, seamen, and marines," at Philadelphia; and Mr.
Havilaud, another skilful and experienced architect, to make the  con-
tracts for, and superintend the building of, a hospital near Norfolk,
Virginia.  Both  the  asylum and  the hospital,  they  hope,  will  be
completed within the next year,  in a manner suited to the interesting
nature of the works themselves,  and to the obligations due to those out
of whose funds the cost of their erection is to be defrayed.
  They propose,  also, to proceed with the  hospitals at Charlestown
and Brooklyn, as soon as the funds under their control will  permit;
and if the recommendations  which  they have  suggested to pay to the
fund what is  really due to  it,  be adopted  by Congress, they do not
doubt that they will be able to complete all the hospitals mentioned in
the course of the next two years.
           Which is respectfully submitted.
                                 SAMUEL L. SOUTHARD,
                                  RICHARD  RUSH,
                                 JAMES BARBOUR.
  To the Honorable the Speaker
                  Of the House of Representatives.
                               A.

                                   Navy Department,

                                            10th March,  1824.

  Sir:  In answer to the resolution of the House of Representatives,
of the 20th January, '* That the  Commissioners of the  Navy Hos-
pitals be  directed to report to this  House the amount of the sums
which they have received and expended by  virtue of the act, entitled
' An act establishing Navy Hospitals,'  the balance remaining in their
hands on the 31st of December, 1823, designating the sum which has 
8                    [Doc. No. 54.]

been 'absorbed in the Pay of the Navy, and which is due to the Hos
pital Fund ;' and what measures they have adopted to carry into effect
the provisions of said act;" we have the honor to enclose a copy of
a letter from the Fourth  Auditor of the Treasury, marked A, with a
statement of the accounts in the Auditor's office, marked B, shewing
the receipts and disbursements of said fund  up to the 31st December,
1823.
   The law separating the Naval from the Marine Hospital  Fund,
was passed on the 26th February,  1811.  On that  day a balance of
S 3,782 86, standing to the credit of the Marine Hospital Fund, was
carried to the credit of the Navy Hospital Fund.   This sum, with the
deductions  authorized by law, from the pay of the  officers, seamen,
and marines, constitutes the whole of the Navy Hospital Fund.  These
deductions have been regularly made whenever the  officers, seamen,
and marines, have  received their  pay, and the sums  so deducted have
been left in the *» Pay of the Navy," which is of course responsible
for them.   They were not in the first instance drawn from the  *» Pay
of the Navy"  at the times in  which they accrued, in consequence of
the war,  which succeeded the passage of the law, and  were left in the
same situation for several years afterwards.
   By the report made on the 29th October, 1823, it appears that the
balance to the credit of the fund at that  time, was 8 117,074 34;
since which the deductions from the pay of the officers, seamen, and
marines,  and  for which the " Pay of the Navy " is responsible, have
amounted to g 2,638 61, making the  Navy Hospital Fund,  on  the
3lst December, 1823,  amount  to  §119,712 95,  exclusive  of the
amount which has been under the  control of the Commissioners.
   After the establishment  of the fund in February,  1811, and  before
the 30th  September.  1821, the expenditures  by the Commissioners
amounted to 8 10,652 85 ; since that time  there has been drawn and
placed  in the hands of the Treasurer of the United States, subject to
the orders of the  Commissioners,  S 43,335 87,  and in  September,
1823,  S  18,000 were paid for a site for a Naval Hospital  near the
Navy Yard at Charlestown, Massachusetts.  These three sums added
together make g> 71,988 72. which, added to the sum  of S 119,712  95,
for which the •• Pay of the Navy ,? is responsible, makes S 191,701  67,
being the  whole amount  of money  which  has accrued to the fund
since its establishment.
   From this statement it will be perceived  that  the only funds  which
the Commissioners can immediately control for  the  objects  of  the
law, are those  in the hands of 1he  Treasurer, viz. 43,335 87.   The
debt due from the •• Pay of the Navy" can only  be paid as balances of
the appropriations for  that object  shall remain at the  end  of the
year ;  and as these appropriation* are founded upon  estimates,  calcu-
lated with great care and accuracy, and  are barely  adequale to ac-
complish  their object, it is manifest that it will be along time  before
the fund  is repaid, and  the  Commissioners will have the control of
all the  means which properly belong to it.
   The delay will greatly postpone the  accomplishment of the be-
nevolent  purposes of the  law creating the fund, and do injustice to 
                        [Doc. No. 54.]                    9

 those who have contributed  to it, and who by the delay will be de-
 prived of its benefits.
   With a view to avoid the difficulties which  have heretofore existed
 on this subject, an order has been given to the Fourth Auditor of the
 Treasury, to make out, at the end of each quarter, from the returns
 of the disbursing officers, a statement of all moneys accruing to the
 Navy Hospital Fund during the quarter, and give a regular certificate
 of the amount, that a warrant may be issued for the same in favor of
 the Agent of the  fund.  By this means  it will, at the end of each
 quarter, receive all the money to which it is entitled,  and the " Pay
 of the Navy"  will not become any further indebted to it.
  In  September,  1823, the Commissioners  purchased a site for a
 Hospital adjoining the Navy Yard at Charlestown, Massachusetts,
 for which they paid  g 18,000, and have made  a contract for another
 site near the Navy Yard at Brooklyn.   These are all the " measures
 they have adopted to carry into effect the provisions of the act."
                   Respectfully, &c.
                                   WM.  H. CRAWFORD,
                                   J.  C. CALHOUN,
                                   SAM. L.  SOUTHARD.
To the Hon. the Speaker
       Of the House of Representatives.
                             Treasury  Department,
                    Fourth Auditor's Office, 26th January, 1824-

   Sir:  In obedience to the request contained in your letter of the
21st inst. enclosing a resolution of the House of  Representatives re-
lative to the "Naval Hospital Fund " I have the honor to report;
That, from the 26th February,  1811,  to the 31st De-
  cember, 1823, there has been passed  to the credit of
  said Fund on the books of this office, and those of the
  Accountant of the Navy, the sum of       -       - g 187,918 81
To which must be added a balance standing to the
  credit of the  " Marine Hospital Fund " on the 26th
  February,  1811, and carried to  the credit of the
  "Naval Hospital Fund,"        -      -       -     3,782 86
                                                   $ 191,701 67
From this sum is to be deducted amount of expendi-
  tures to 30th September, 1821,         g 10,652 85
Moneys drawn and  placed in the hands of the Treasu-
  ry of the United States              -  43,335 8T
o 
10                    [Doe. No. 54.]
Moneys drawn in September, 1823, for the payment of
  land purchased  for a Naval Hospital site at Bos-
  ton  .      .      -      -      -  18,000  00     71,988 72
                                                 g 119,712  95
Leaving a balance to the credit of the « Naval Hospital Fund "on the
books of this office, on the  31st December,  1823, of one hundred and
nineteen thousand seven hundred and twelve dollars  and  ninety-five
cents, the whole of which has been absorbed in  the «• Pay of the
Navy," and for which the  appropriation for that object is responsible.
                     I have the honor to be,
                         Sir,  with great respect,
                              Your obedient servant,
                           CONSTANT FREEMAN, Auditor.
  Hon. Samuel L. Southard,
           Secretary of the Navij.     , 
Dr.
NAVY HOSPITAL FUND.
Cit.
To balance due Navy Hospital Fund
gl 19,712 957\
By balance standing at the credit of the
   Navy Hospital Fund on the 1st day
   of October, 1823, per report trans-
   mitted 29th October, 1823,  -
By amount carried to the credit of said
   Fund, from 1st  day of October to
   31st day of December, 1823,
By balauce brought down -
gl 17,074 34-fc


   2,638 61
gl 19,712 95T«,

gll9,712 95T4
e
o
o

©
en
Treasury Department,

              Fourth Auditor's Office, 26th January, 1824.

                                  CONSTANT FREEMAN, Auditor.
t* 
B.
10
Dr.
NAVY HOSPITAL FUND.
Cr.
  1824
May 24

July 14
To requisition on the Treasury, No. 2,223, in fa-
   vor oi Thomas T. Tucker, for
Do requisition on the Treasury, for No. 2,418, in
   favor of Thomas T. Tucker, for
To balance clue Navy Hspital Fund
$ 5,353  74

  2,026  99
132,574  88
$ 130,055 61
By amount standing" at the credit of Navy Hospi-
   tal fund,  per report transmitted  29th Octo-
   ber, 182,3,   -
By amount carried to the credit of said
  fund, for 4th quarter 1823,         $2,640 21
Amount credited in 1st quarter 1824,  12,238 74
     Do           2d   do   1824,   2,026 99
     Do           3d   do   1824,   5,975 33
By balance to the credit of said fund on 30th
   September, 1824,    -
$ 117,074 34
22,881  27
$139,955 61
# 132,574 88
Treasury Department,
                Fourth Auditor's Office, December 1, 1824.
                                               T.  WATKINS.

   ABSTRACT OF MONEY carried to the credit of the Navy Hospital Fund,
        from the 1st day of October to the 31st day of December, 1824, viz .-
   For pay afloat,             -      -      -          $ 2,001 23
   For pay of Stations, -      -.     -      -      -       67 25
   And for Marine Corps'pay,  -                           48 29—2,116 77

            TREASURY DEPARTMENT,
                       Fourth Auditor's  Office,  February 9, 1825.
                                                    T. WATKINS.
C
n


o 
c.
Dr.
NAVY HOSPITAL  FUND.
Cr.
10. Feb.	SO 10
June 14	
Aug.	9
Oct.	14
	29
Nov.	10
     To Requisitions on the Treasury, viz :

For Requisition No. 3,159,  in favor of Thomas
   Tudor Tucker, Agent for N. H. Fund,
For Requisition No. 3,608, in favor of T.  T.
   Tucker, Agent,     ....
For Requisition No. 3,797, in favor  of T.  T.
   Tucker, Agent,
For Requisition No. 4,057, in favor  of T.  T.
   Tucker, Agent,     ....
For Requisition  No.  4,103,  in  favor of  Silas
   Butler,      -      -      -
For Requisition No. 4,149, in favor  of T,  T.
   Tucker,     -

To balance due Navy Hospital fund,
$2,116

  8,229

  3,722

  2,797

  7,911

  6,885
$ 116,920
$ 148,584
By amount standing ,at the credit of the Navy
   Hospital Fund on 31st December, 1824,
By amount carried to the credit of said fund, viz :
  From 1st January, to 31st March, 1825,  incl.
       1st April to 30th June, 1825,       do.
       1st July to 30th September, 1825, do.
       1st October to31st December, 1825, do.
By balance due Navy Hospital Fund,
$ 128,698 58	
8,229 60 3,722 56 2,797 66 5,135 60	r—i o o
	
	p
$ 148,584 00	
$ 116,920 66
Treasury Department,

                      Fourth Auditor's  Office, 11th January,  1826.

                                                   T.  WATKINS.
oo 
D.
Dr.
NAVY HOSPITAL  FUND  in account with the United States.
Cr.
  1826
Jan.  12
April  7
June 20

July 12

Oct. 16

Dec.  6
To Requisition on the Treasury,
   No. 4,298, in favor of Thomas
   Tudor Tucker,  -      -      -  5,135 60
Do. No. 4,51*, in favor of do      -  3,395 56
Do. No. 4,775,    do    Geo.  Har-
   rison     .... 16,191 00
Do. No.  4,839,  in favor of T. T.
   Tucker,   ....  2,275 97
Do. No. 5,113,  in favor  of T. T.
   Tucker,   ....  3,184 86
Do. No. 5,248,  in favor of T. T.
   Tucker,   .... 30,000 00

To balance  due N.  H. Fund on the
   31st December, 1826,
60,182 99

72,032 96
$ 132,215 95
By balance due to Navy Hospital Fund, per state-
   ment transmitted January 11, 1826,  -
Amount passed to the credit of N. H.
   Fund, from 1st January, to the 31st
   March, 1826,    -     -      -  3,395 56
Do. from 1st April to 30th June, 1826, 2,275 97
Do. from 1st July to 30th Sept. 1826,  3,184 86
Do. from 1st Oct. to 31st Dec. 1826,  6,438 90
By balance standing to the credit of the Navy
   Hospital Fund, on the 1st January, 1827,
$116,920 66
15,295 29	O a
$ 132,215 95	o
$ 72,032 96	•
Treasury Department,

                         Fourth Auditor's Office^ January 8,1827.

                                                  T. WATKINS. 
[Doc. No. 54.]                    15
                             E.

                             Navy Department,

                                           llth March, 1824.

  Sir : At the expiration of each quarter, from the  1st of January,
1824, you will make out, from the returns of the disbursing officers,
a statement of all moneys accruing to the Navy Hospital Fund, dur-
ing the quarter, and give a  regular certificate of the amount, that a
warrant may be issued  for  the same, in favor of the agent of that
fund.
                     I am, respectfully, &c.                 /
                                  SAML. L. SOUTHARD^
  To the FouYth Auditor of the Treasury. 
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