the commanders of the several military districts, and that,
in addition, the sum of $1,648,277 is required for present purposes.

It is exceedingly difficult at the present time to estimate the probable
expense of carrying into full effect the two acts of March last and the
bill which passed the two Houses of Congress on the 13th instant. If the
existing governments of ten States of the Union are to be deposed and
their entire machinery is to be placed under the exclusive control and
authority of the respective district commanders, all the expenditures
incident to the administration of such governments must necessarily be
incurred by the Federal Government. It is believed that, in addition to
the $2,100,000 already expended or estimated for, the sum which would
be required for this purpose would not be less than $14,000,000--the
aggregate amount expended prior to the rebellion in the administration
of their respective governments by the ten States embraced in the
provisions of these acts. This sum would no doubt be considerably
augmented if the machinery of these States is to be operated by the
Federal Government, and would be largely increased if the United States,
by abolishing the existing State governments, should become responsible
for liabilities incurred by them before the rebellion in laudable
efforts to develop their resources, and in no wise created for
insurrectionary or revolutionary purposes. The debts of these States,
thus legitimately incurred, when accurately ascertained will, it is
believed, approximate $100,000,000; and they are held not only by our
own citizens, among whom are residents of portions of the country which
have ever remained loyal to the Union, but by persons who are the
subjects of foreign governments. It is worthy the consideration of
Congress and the country whether, if the Federal Government by its
action were to assume such obligations, so large an addition to our
public expenditures would not seriously impair the credit of the nation,
or, on the other hand, whether the refusal of Congress to guarantee
the payment of the debts of these States, after having displaced or
abolished their State governments, would not be viewed as a violation of
good faith and a repudiation by the national legislature of liabilities
which these States had justly and legally incurred.

ANDREW JOHNSON.

WASHINGTON, _July 18, 1867_.

_To the Senate of the United States_:

In compliance with the reso