effort on his part.

A true revenue reform can not be made in a day, but must be the work
of national legislation and of time. As soon as the revenue can be
dispensed with, all duty should be removed from coffee, tea, and other
articles of universal use not produced by ourselves. The necessities of
the country compel us to collect revenue from our imports. An army of
assessors and collectors is not a pleasant sight to the citizen, but
that or a tariff for revenue is necessary. Such a tariff, so far as it
acts as an encouragement to home production, affords employment to labor
at living wages, in contrast to the pauper labor of the Old World, and
also in the development of home resources.

Under the act of Congress of the 15th day of July, 1870, the Army has
gradually been reduced, so that on the 1st day of January, 1871, the
number of commissioned officers and men will not exceed the number
contemplated by that law.

The War Department building is an old structure, not fireproof, and
entirely inadequate in dimensions to our present wants. Many thousands
of dollars are now paid annually for rent of private buildings to
accommodate the various bureaus of the Department. I recommend an
appropriation for a new War Department building, suited to the present
and growing wants of the nation.

The report of the Secretary of War shows a very satisfactory reduction
in the expenses of the Army for the last fiscal year. For details you
are referred to his accompanying report.

The expenses of the Navy for the whole of the last year--i.e.,
from December 1, 1869, the date of the last report--are less than
$19,000,000, or about $1,000,000 less than they were the previous year.
The expenses since the commencement of this fiscal year--i.e., since
July 1--show for the five months a decrease of over $2,400,000 from
those of the corresponding months last year. The estimates for the
current year were $28,205,671.37. Those for next year are $20,683,317,
with $955,100 additional for necessary permanent improvements. These
estimates are made closely for the mere maintenance of the naval
establishment as it now is, without much in the nature of permanent
improvement. The appropriations made for the last and current years were
evidently intended by Congress, and are sufficient only, to keep the
Navy on its present footing by the repairing and refitting of our old
ships.

This policy must, of course, gradually but surely destroy the Navy,