officers. As this object will now be speedily accomplished, it is
expected that the raising and organizing of the troops will proceed
without obstacle and with effect.

_Gentlemen of the House of Representatives_:

I have directed an estimate of the appropriations which will be
necessary for the service of the ensuing year to be laid before you,
accompanied with a view of the public receipts and expenditures to a
recent period. It will afford you satisfaction to infer the great extent
and solidity of the public resources from the prosperous state of the
finances, notwithstanding the unexampled embarrassments which have
attended commerce. When you reflect on the conspicuous examples of
patriotism and liberality which have been exhibited by our mercantile
fellow-citizens, and how great a proportion of the public resources
depends on their enterprise, you will naturally consider whether their
convenience can not be promoted and reconciled with the security of the
revenue by a revision of the system by which the collection is at
present regulated.

During your recess measures have been steadily pursued for effecting
the valuations and returns directed by the act of the last session,
preliminary to the assessment and collection of a direct tax. No other
delays or obstacles have been experienced except such as were expected
to arise from the great extent of our country and the magnitude and
novelty of the operation, and enough has been accomplished to assure
a fulfillment of the views of the Legislature.

_Gentlemen of the Senate and Gentlemen of the House of Representatives_: