110 SMITHSONIAN BEQUEST. 



This Department, having doubts as to what constituted the amount 

 of the Smithsonian fund, consulted the Attorney-General, and he has 

 given his opinion (hereto annexed, A) that the proper construction to 

 be given to the legislation of Congress on this subject requires that 

 the gross amount of the payment made to the agent of the United States, 

 after deducting the costs refunded as before stated, shall constitute the 

 fund, "and all expenses of whatever kind or nature should be paid out 

 of the appropriation made by Congress." That appropriation, how- 

 ever, not being sufficient, an estimate will accordingly be submitted to 

 the House of Representatives to enable the Department to comply with 

 the acts of Congress 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 

 $128.24 will be required to make good a deficiency in the former 

 appropriation. The sum of $6,848.12 will be required to be added to 

 the fund, on the principles laid down by the Attorney-General. This 

 sum is estimated on the same ratio as upon the amount produced in 

 the United States on the remittance which has been received. The 

 balance, $3,023.64, will be required to pay the freight, etc., of the 

 remittance, amounting to $2,235.63, and such expenses as may be 

 incurred in disposing of the personal effects of Mr. Smithson, which 

 have been brought to the United States, for the sale of which I would 

 suggest that provision should be made by Congress. 



This report is submitted to you in compliance with the resolution 

 of the House of Representatives, which you referred to this Depart- 

 ment for the necessary information that its archives would furnish in 

 relation to the call thus made upon you. 



Respectfully submitted. 



LEVI WOODBURY, 

 Secretary of tlie Treasury. 



The PRESIDENT OF THE UNITED STATES. 



A. 



Felix Grundy to Levi Woodbury. 



ATTORNEY-GENERAL'S OFFICE, November 16, 1S38. 



SIR: I have the honor to acknowledge the receipt of yours of the llth of October 

 last, requesting my opinion upon various points in relation to the Smithsonian legacy. 

 A separate answer to each of your inquiries is deemed unnecessary, as the opinion I 

 entertain, and am about 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 happening of certain contingencies, 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 diffusion 



