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who, by our direction, furnished a statement in
behalf of the state, and by the third auditor of
the treasury department of the United States,
on whom the liquidation of the claim was de-
volved. The auditor made his objections by
way of remarks upon the several items of the
treasurers statement,which wel e replied to by an
elaborate and able argument by the treasurer in
support of his statement, and the principles up-
on which it was founded, as well with reference
to the act of congress, as to their intrinsic pro-
priety and justice.

The auditor, it seems, could not be convinc-
ed that the act of congress authorised him to
allow the claim as stated b) the treasurer, and
therefore, without contesting its merits, he ad-
hered to his objections, and liquidated the claim
upon principles which he believed to be pre-
scribed by the act.

Whether a liberal construction ofthe act of
congress would have authorised the auditor to
settle the claim upon the principles contended
for by the treasurer, we will not undertake to
determine. But it appears to us most manifest,
whether the fault be in the law, or in con-
struing it, that the state has not obtained, by a
considerable sum, the amount of her just and
fair claim.

We submit to you, herewith, such documents
as we consider necessary to give you a full un-
derstanding of the subject, that you may deter-
mine whether any, and if any, what steps shall
be taken to obtain a further allowance.