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A D DRESS.

GENTLEMEN OF THE SENATE AND

HOUSE OF REPRESENTATIVES :

blessing

Called by the election of the People of Massachusetts, we are assembled at the Capitol of the Commonwealth to inaugurate a year of momentous duties and cares. By the favor of our fathers' Gon—whose

we most humbly implore, from whom cometh down all strength and wisdom, and who alone can give the victory,—this people, fortunate in all the circumstances of their history, and in the opportunities of patriotism, rising to the height of the great occasion, girding up their loins, and stretching out their hands to grasp and encounter the future, are summoned to a new consecration to the cause of Him, of their country, and the rights of mankind.

You, as lawgivers of the State, will know how best to assist and guide them, by devoting an hour to an estimate of our present condition, prospects, and

wants.

Finances.

The ordinary expenses of the Commonwealth for the year ending December 31, 1861, payable from the ordinary revenue, amount so far as now ascertained by the Auditor, to $922,208.08, to which there should be added about $100,000 more, on account of expenses incurred, of which no returns have yet been made, making the total ordinary expenses properly belonging to the year about a million dollars. And to this is to be added an expenditure of $24,360.98, incurred in the equipment of troops under the provisions of chapter 67 of the Acts of 1861, by the provision of which equipment in advance, our militia regiments were somewhat prepared for the prompt movement which they made to the defence of Washington in April.

The total payments for the year, from the treasury, on account of ordinary expenses, were $1,180,408.69, being in part chargeable to liabilities incurred during the former year, the expenses properly chargeable to the present year being as stated above. The ordinary revenue receipts of the treasury, for the year were, in the aggregate, $1,127,166.62, exhibiting when compared with the payments, a deficiency of $53,242.07, for which provision needs to be made by legislation.

The following tabular statement exhibits the accounts to which the payments of the Treasurer during the year are chargeable:

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Executive Department, Governor and Council,
Secretary's Department,
Treasurer's Department,
Auditor's Department, .
Legislative Department,
Judicial Department,
Atl'y-Genl's Department, and for District Attorneys',
Agricultural Department,
Sergeant-at-Arms' Department, and State House,
Adjutant-General's Department, Militia, &c.,.
Insurance Commission,
Bank Commission,
Charitable Institutions,
Correctional Institutions,
Public Buildings,
Interest,
Miscellaneous,

$18,216 47
24,723 55
5,823 33

5,720 98
169,983 07
152,754 00
18,127 34
29,287 57
12,662 34
93,756 68
5,669 28

9,843 59 289,492 73 125,527 76

37,800 00 116,492 98 64,587 02

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Total payments,
Total revenue receipts,

$1,180,408 69
1,127,166 62

Deficit,

$53,242 07

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The floating debt of $300,000 has been funded during the year, agreeably to the Act of the last Legislature, thereby increasing our permanent liabilities by that amount. They have also been increased during the year 1861, on account of the Troy and Greenfield Railroad, $297,208.

The total expenditure for military purposes on account of the existing war, as authorized by chapter 216 of the Acts of 1861, amounts, so far as rendered at the close of business in the Auditor's Department, December 31, 1861, to $3,384,644.88, classified in the accompanying recapitulation,—which includes also one warrant drawn on January 1st, 1862:

Miscellaneous,

$263,047 47 Arms and Equipments, including camp equipage,

horses, harnesses, baggage and ambulance wagons, $1,668,649 94 Pay,

93,631 38 Clothing,

1,015,931 49 Subsistence,

209,489 36 Transportation,

101,602 26 Medical and Hospital,

32,292 98

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Excluding that warrant, the total amount of payments on account of military expenses, under chapter 216, was $3,343,694.41, and the total amount of receipts on account of those expenses has been $987,263.54, which receipts are briefly recapitulated in the following table, and have so accrued to the treasury that at no time has the net liability of the Commonwealth on account of such expenses reached $3,000,000:

$775,000 00

.

Receipt in cash from the United States of 40 per cent.

of military expenditures, to close of August, Amount returned on account of certain commissary

disbursements,
Duties refunded on importations of arms, .
Sale of steamer Cambridge,
Earnings of steamer Cambridge,
Sale of steamer Pembroke,
On account of supplies paid for three months troops,
Sale of ordnance to State of Maine, .
From U. S. Quartermaster-General's, Commissary-

General's, and Ordnance Departments, ·

2,877 39 35,340 00 37,500 00 20,622 98 24,735 00 33,657 26 21,005 35

36,515 56

Total, .

$987,263 54

There is also due to the Commonwealth, on account of sales of ordnance and ordnance stores :

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