State Treasurer in relation to the five million loan, and other state bonds," dated Dec. 6, 1842, accompanying the Governor's message of January, 1843, and to House document No. 15, page 71 of Senate and House documents of 1843, being a report of the committee of ways and means, for full information on the points raised in the resolution.

All which is respectfully submitted,

C. G. HAMMOND,
Auditor General.

The committee on claims, to whom was referred the claim of Dennis, Thomas and Wood, for materials furnished by them to Benjamin Porter, late Acting Commissioner of the State Prison, would respectfully report:

That the committee, in the investigation which they have given to this case, have not sought to shield themselves behind the legal "plea in bar" of a prior settlement with said Porter, but have conceded that equity demanded the payment of all unliquidated demands incurred for the benefit of the state; and the result of their enquiry is that the state, for the reasons hereinafter set forth, is under neither legal or equitable obligation to the claimants.

Sept. 20, 1838, by cash paid Mr. Dennis at Jackson,

Balance due,

$75 00

9.00

1 00

35 00

$120 00

55 00

$65 00

By an affidavit of said Porter, submitted to your committee, it ap peared that he, as such Commissioner,bought of said Dennis, Thomas & Wood, of Auburn, New York, in August, A. D. 1838, one Screw. Press of the value of $75, and one Hand Lathe and Frame of the value of $35, and also, paid one dollar for boxing the same making

a bill of $111 00. That he paid them $46 upon it, leaving a balance their due of $65.

It further appeared from said affidavit, that he purchased a door plate and foot scraper, at $9, of said claimants, on his own private account; and that he bought a press punch at Sing Sing, N. Y., at $76, on account of the Prison.

It also appeared by a bill of sale and receipt of the claimants, dated Detroit, August 30th, 1838, that said Porter paid them at that date, $76 for a press punch, although he states in his said affidavit, that he bought it at Sing Sing.

The above bill acknowledges the receipt of $55 at Jackson, by Dennis, one of the firm.

It is apparent that the claimants, as per said receipt given, received $76 at Detroit, on account of the Prison; and if said Porter bought said press punch, as he deposes, at Sing Sing, then they must have received that amount on account of other articles furnished.

Moreover, upon the claimants' bill of $120, said Porter says in his affidavit that he paid them $46; that the $9 item was on his own private account; and that the balance due them is $65, which they claim; but he is silent as to their receipt of $76, in Detroit.

If it be true, that of the $55 which they have receipted at Jackson, $9 was paid them by him, on his own account, and $46 on account of the Prison, then it is also true, that they have received $122 for $111 furnished the Prison.

It is, therefore, apparent to your committee, that so far from the State being indebted to the claimants, they, the claimants, are justly indebted to the State, in the sum of $11 overpaid; unless, indeed, a screw press, and a press punch, of the value of $76 each, have been bought of them for the use of the Prison.

Now, although the claimants have receipted for a press punch of $76 value, your committee are assured, that the only press punch ever bought for the Prison, or in use there, is a very plain and cheap article, manufactured in Jackson. They are also assured, that screw press and press punch are convertible terms; or in other words, that though the articles may not be, in reality and technically synomymous, still that parts of the screw press perform the office of a press punch.

In the opinion of the committee, the claimants' bill, of $76, receipted for a press punch, should have been for a screw press-as no press punch was ever bought of them, unless, indeed, a screw press is a press punch.

All of which is respectfully submitted.

J. N. CHIPMAN,

Chairman.