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responsible. Indeed to recognize responsibility in such cases, would be to recognize the right of the Governor, at his pleasure and without authority of law, to charge upon the Treasury the payment of any number of officers, whose appointment had no sufficient authority from any source.

There have been raised and sent into the field from Ohio, one hundred and twenty regiments of infantry, each regiment having thirty-eight commissioned officers, including chaplain and surgeons, the aggregate monthly pay and allowanies of whom, under the laws and regulations of the United States, is $4,813. These regiments have been, upon an average, two montbs in completing their organizations, in such manner as to entitle officers to be regularly mustered into service and placed under pay. During these two months the pay of officers would amount in the aggregate to $1,155, 120. It is quite probable some regiments did not have their full complement of officers during the whole period of formation, but if we take into the account officers of artillery, of cavalry, and of sharpshooters, we shall have an equivalent for those wanting in the number of infantry regiments above named. A small number only of these officers have presented claims for pay, but if their claims should be allowed, the same liberality must be extended to all others; and the fact that others did not present their claims to the Board, will not constitute a satisfactory answer bereaster. The Board are of the opinion that these officers of volunteers were appointed under authority of the United States, and not under authority of the State of Ohio, and therefore their claims are not included among those referred to the Board.

Claims for subsistence of volunteers enlisted under the orders of the War Depart. ment, have also been presented. These claims are properly against the United States, and would doubtless be paid by a disbursing officer on presentation in the form and with the vouchers required by the War Department. Some of them had been rejected by disbursing officers for want of proper form and vouchers, and were presented to the Board under the impression that they would be allowed and paid by the State without reference to form or vouchers. Other claims presented were for expenditures not authorized by either the State or Federal Guvernment; others were for sums of money alleged to have been paid out, but without accompanying vouchers or even itemized accounts, so that it was impossible to determine whether the expenditure was proper or improper-for the benefit of the Govern. ment or the gratification of the party making it. Claims were also presented connected with recruiting men-without authority from the Governor-who went into Kentucky regiments. Of this character were the claims connected with recruiting by Col. Sullivan, in April and May, 1861. W. G. Sherwin presents a claim of 81,959 50, for personal services in recruiting, and for money expended by him. The Board cannot learn that he was authorized by the Governor to recruit for any branch of the service, and they are informed that the Governor withheld from him such authority.

Many persons presenting claims seem to have done so under the impression that any expenditure connected with the military service, although unauthorized and voluntary, and although of a character at variance with the orders of the Government, might properly be allowed by the Board ; in fact that the Board was unrestrained by law, or rules of any kind.

The Board are of the opinion that they could allow no claim, unless it arose in the execution or under the authority of some law of the State, and was not pro. vided for in any appropriation of money made prior to the Act creating the Board ; and they are also of the opinion that claims arising after the passage of that Act were not referred to them.

Mr. Gray has prepared a list of the claims presented to the Board, with remarks showing the disposition made of each, which we append to this report, Respectfully submitted, R. W. TAYLER, Auditor of State.

W. S. KENNON, Secretary of State
JOS. H. RILEY, Comptroller of the Treasury.

REPORT OF THE SUPERVISOR OF PRINTING.

To His Excellency David ToD, Guvernor of Ohio;

The law of May 1, 1862, supplementary to the act of 1860, in relation to the Public Printing and Binding, makes it the duty of the Supervisor of Printing to “make an annual report to the Governor, of the expenses of the department over which he has the supervision, and of any other matters connected there with.”

The act of 1860, "to provide for the execution and supervision of the State Printing and Binding," requires the Supervisor “ to examine the proof sheets of all work executed under the provisions of this act, and see that they are correctly printed, and that all such work is executed in a suitable manner, and in accordance with the requirements of this act. Said supervisor shall keep an accurate account of all paper delivered to the public printer or printers, and see that it is used properly and without unnecessary waste. All work to be executed for the executive , departments, shall be ordered through the supervisor of printing, and it shall be bis duty to see that the full number of copies of each job ordered, is received from the printer, and delivered to the proper department. He shall audit all accounts for printing and binding executed under the provisions of this act ; and he shall keep a record of the cost of printing and binding, the amount of paper used, and the entire expense of each document or item; and a copy of each document shall be duly filed and preserved by him, with the cost indorsed upon it.” He is also required by the same act, to audit, correct and certify all bills and accounts for public printing and binding. And by the supplementary act of 1862, he is required to supervise all branches of the public printing, as above specifed in relation to printing for the executive departments; and " he shall also be responsible for the correct proof-reading of the laws and executive documents, and for the order in which the latter shall be published in volumes ; it shall be his duty to prepare and furnish suitable side notes for the general laws, and indexes for the laws and documents ;" also, to audit and certify “ all bills for advertising under the laws of this State, the payment of which is drawn from the State Treasury."

The following table shows the kind and amount of work done, the cost of prioting and binding, and of paper for the same, during the fiscal year ended that of November, 1662:

10-PART I.-Ex. Doc.

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The foregoing table is complete and accurate, except that the cost of paper used for blanks, &c., for the Executive and Military departments, is not given. It is quite impracticable for the Supervisor to keep an accurate account of that expenditure, as the paper is purchased and furnished by another department, in quantities and qualities of incalculable variety.

The table shows an expenditure of $8,767 93 for Printing, and $9,988 10 for Binding; total for Printing and Binding, $18,756 03. Of that amount, $2,536 98

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for Military purposes, and $2,166 36 for an edition of the School Laws, are extraordinary expenses; the former item never having occurred before, and the latter occurring but once in five or six years. The Auditor's statement of Disbursemen will show that there has been paid out of the appropriation for Printing, during the year, the sum of $1,611 66 for advertising for different branches of the public service. This expense has mainly, heretofore, been paid out of the contingent fund appropriations for the several departments. No separate appropriations for contingent expenses having been made by the Legislature at the last session, checks for advertising were drawn upon the Printing fund. Also, the sum of $264 54 for binding for the State Library, for which special appropriation has heretofore been made, has this year been drawn from the general Binding fund.

The design of the law of 1860, providing for a supervision of the public printing and binding, was, to correct abuses and waste that had long existed, and for which there was no adequate remedy, in the absence of any responsible control over that department of public expenditures. The success of the experiment, it is believed, fully justifies the highest expectations of it. A comparison of the expenses, for a series of years before the passage of the law, with those of the two years succeeding it, to the present time, will show what has been accomplished.

There was remaining in the Treasury, at the close of the fiscal year, Nov. 15, 1862, of the appropriation for Printing, $16,312 10; and of that for Binding, $9,513 21; of which amounts, $1,336 57 for Printing, and $2,046 for Binding, have been, or will be, drawn, to close the business of last year; leaving balances of $14,975 60 for Printing, and $7,467 21. for binding-total, $22,442 81applicable to the business of the current year. This balance considerably exceeds the whole expense for Printing and Binding last year; but to provide against possible contingencies, a small additional appropriation is recommended,

The appropriations by the Legislature for the public Printing and Binding, since the adoption of the new Constitution, wbich requires the work to be let to the lowest bidder, are shown by the following table. Up to, and including 1858, appropriations for the printing and binding were made together; since that time they have been separate.

Appropriations for Printing and Binding from the year 1852 to 1863 inclusive. 1852*

Total, $44,240 15 1853

20,000 00 1854.

30,000 00 1856.

25,000 00 1857..

15,000 00 1858.

35 000 00 18597 Printing, $33,382 06.--Binding, $25,000 00.

58,382 06 1860.. 32,000 00..

18,000 00.--

50,000 00 1861. 30,000 00.

16,000 00.--

46 000 00 18621 5,000 00...

5,000 00.

10,000 00 18638 5,000 00..-

5,000 00...

10,000 00 * Including $13,240 15 for deficiency. + Including $4,232 56, for claim of Samuel Medary, for work done in 1852; and $1,149 50, for claim of John W. Kees, for work done in 1854,

The first year affected by the new law. g Amount recommended.

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