66 Boc. No. 10. 



to the legislation of Congress on this subject requires that the gross aniouiU 

 of the payment made to tlie agent of the United States, after deducting 

 the costs refunded, as before stated, sliall constitute tiie fund, " and all ex- 

 penses, of whatever kind or nature, should be paid out of the appro- 

 priation made by Congress." That appropriation, however, not being 

 sniiicient, an estimate will accordingly be submitted to tlie House of Rep- 

 resentatives, to enable the Department to comply with the acts of Con- 

 gress referred to, in accordance with the construction thus given to them 

 by the Attorney General. 



The estimate to be submitted is for ^10,000. Of this, the sum of 

 Si 28 24 will be required to make good a deficiency in the former appro- 

 priation. The sum of §0,848 12 will be required to be added to the fund, 

 on the principles laid down by the Attorney General. This sum is esti-' 

 mated on the same ratio as upon the amount produced in the United 

 States on tlie remittance which has been received. The balance, §3,023 64, 

 will be required to pay the freight, &c., of the remittance, amounting to 

 §2,235 63, and such expenses as may be incurred in disposing of the per- 

 sonal effects of Mr. Smithson, which have been brought to the United 

 States; for the sale of which I would suggest diat provision should be 

 made by Congress. 



This report is submitted to yi)U, in eonq^liance with the resolution of the 

 House of Representatives, which you referred to this Department for the 

 necessary information that its archives would furnish in relation to the 

 call thus made on you. 



Respectfully submitted : 



LEVI WOODBURY, 

 Secretary uf the Treasury. 



To the President uf the United States. 



A. 



A'l'TORNEY General's Office, 



November 16, 1838. 



Sir : I have the honor to acknowledge the receipt of yours of the lltli 

 of October last, rccpiesting my opinion tq)on various points hi relation to 

 the Smithsonian legacy. A separate answer to each of your inquiries is 

 deemed unnecessary, as the opinion I entertain, and am abotit to express 

 in general terms, will be found to cover most of them. 



James Smithson, of London, on the 23d of October, 1826, executed his 

 last will and testament, by which, upon the liappening of certain contin- 

 gencies, he bequeathed to the United States of America all his property, 

 to found at Washington, under the name of the Smithsonian Institution, 

 an establishment for the increase and dif]\ision of knowledge among hien. 

 The Congress of the United States, by an act passed 1st of July, 1836, 

 accepted the bc(iuesi, and directed the President to appoint an agent to 

 assert and prosecute the claim, and by said act pledged the faith of the 

 United Slates to apply the moneys and other funds which might be 

 received to carry into ellecl the provisions of said will : and, by the 

 fourth section of said act, it is provided, •' that to the end that the claim 

 to said bequest may be prosecuted with effect, and the necessary expenses 



