and keep these moneys and account for them, not to the Treasury, but to
the Secretaries of War or of the Navy, respectively.

It is recommended that these duties be performed by the commandant of
the port, whether naval or military, aided by the paymaster or purser or
other officer, the accounts of each being countersigned by the other, as
a check upon mistakes or error, in the same manner as is now the case
with the collector and naval officer of our several principal ports,
which has introduced so much order and accuracy in our system. It is
suggested that as in some cases the attention of the commandant of the
port might be necessary for the performance of other duties that he be
permitted to substitute some other officer, making known the fact to the
Secretaries of War or of the Navy, and subject to their direction.

I have the honor to be, with great respect, your obedient servant,

R.J. WALKER,
_Secretary of the Treasury_.



WASHINGTON, _March 31, 1847_.

SIR:[15] Being charged by the Constitution with the prosecution of the
existing war with Mexico, I deem it proper, in the exercise of an
undoubted belligerent right, to order that military contributions be
levied upon the enemy in such of their ports or other places as now are
or may be hereafter in the possession of our land and naval forces by
conquest, and that the same be collected and applied toward defraying
the expenses of the war. As one means of effecting this object, the