WASHINGTON, April 20, 1846.

To the House of Representatives:

I have considered the resolution of the House of Representatives of the 9th instant, by which I am requested "to cause to be furnished to that House an account of all payments made on President's certificates from the fund appropriated by law, through the agency of the State Department, for the contingent expenses of foreign intercourse from the 4th of March, 1841, until the retirement of Daniel Webster from the Department of State, with copies of all entries, receipts, letters, vouchers, memorandums, or other evidence of such payments, to whom paid, for what, and particularly all concerning the northeastern-boundary dispute with Great Britain."

With an anxious desire to furnish to the House any information requested by that body which may be in the Executive Departments, I have felt bound by a sense of public duty to inquire how far I could with propriety, or consistently with the existing laws, respond to their call.

The usual annual appropriation "for the contingent expenses of intercourse between the United States and foreign nations" has been disbursed since the date of the act of May 1, 1810, in pursuance of its provisions. By the third section of that act it is provided—

That when any sum or sums of money shall be drawn from the Treasury under any law making appropriation for the contingent expenses of intercourse between the United States and foreign nations the President shall be, and he is hereby, authorized to cause the same to be duly settled annually with the accounting officers of the Treasury in the manner following; that is to say, by causing the same to be accounted for specially in all instances wherein the expenditure thereof may in his judgment be made public, and by making a certificate of the amount of such expenditures as he may think it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum or sums therein expressed to have been expended.

Two distinct classes of expenditure are authorized by this law—the one of a public and the other of a private and confidential character. The President in office at the time of the expenditure is made by the law the sole judge whether it shall be public or private. Such sums are to be "accounted for specially in all instances wherein the expenditure thereof may in his judgment be made public." All expenditures "accounted for specially" are settled at the Treasury upon vouchers, and not on "President's certificates," and, like all other public accounts, are subject to be called for by Congress, and are open to public examination. Had information as respects this class of expenditures been called for by the resolution of the House, it would have been promptly communicated.

Congress, foreseeing that it might become necessary and proper to apply portions of this fund for objects the original accounts and vouchers for which could not be "made public" without injury to the public interests, authorized the President, instead of such accounts and vouchers, to make a certificate of the amount "of such expenditures as he may think it advisable not to specify," and have provided that "every such certificate shall be deemed a sufficient voucher for the sum or sums therein expressed to have been expended."

The law making these provisions is in full force. It is binding upon all the departments of the Government, and especially upon the Executive, whose duty it is "to take care that the laws be faithfully executed." In the exercise of the discretion lodged by it in the Executive several of my predecessors have made "certificates" of the amount "of such expenditures as they have thought it advisable not to specify," and upon these certificates as the only vouchers settlements have been made at the Treasury.

It appears that within the period specified in the resolution of the House certificates were given by my immediate predecessor, upon which settlements have been made at the Treasury, amounting to $5,460. He has solemnly determined that the objects and items of these expenditures should not be made public, and has given his certificates to that effect, which are placed upon the records of the country. Under the direct authority of an existing law, he has exercised the power of placing these expenditures under the seal of confidence, and the whole matter was terminated before I came into office. An important question arises, whether a subsequent President, either voluntarily or at the request of one branch of Congress, can without a violation of the spirit of the law revise the acts of his predecessor and expose to public view that which he had determined should not be "made public." If not a matter of strict duty, it would certainly be a safe general rule that this should not be done. Indeed, it may well happen, and probably would happen, that the President for the time being would not be in possession of the information upon which his predecessor acted, and could not, therefore, have the means of judging whether he had exercised his discretion wisely or not. The law requires no other voucher but the President's certificate, and there is nothing in its provisions which requires any "entries, receipts, letters, vouchers, memorandums, or other evidence of such payments" to be preserved in the executive department. The President who makes the "certificate" may, if he chooses, keep all the information and evidence upon which he acts in his own possession. If, for the information of his successors, he shall leave the evidence on which he acts and the items of the expenditures which make up the sum for which he has given his "certificate" on the confidential files of one of the Executive Departments, they do not in any proper sense become thereby public records. They are never seen or examined by the accounting officers of the Treasury when they settle an account on the "President's certificate." The First Congress of the United States on the 1st of July, 1790, passed an act "providing the means of intercourse between the United States and foreign nations," by which a similar provision to that which now exists was made for the settlement of such expenditures as in the judgment of the President ought not to be made public. This act was limited in its duration. It was continued for a limited term in 1793, and between that time and the date of the act of May 1, 1810, which is now in force, the same provision was revived and continued. Expenditures were made and settled under Presidential certificates in pursuance of these laws.