and at all seasons to repair with alacrity to its defense. It will be regarded by Congress, I doubt not, at a suitable time as one of its highest duties to attend to their complete organization and discipline. The state of the navy pension fund requires the immediate attention of Congress. By the operation of the act of the 3d of March, 1837, entitled "An act for the more equitable administration of the navy pension fund," that fund has been exhausted. It will be seen from the accompanying report of the Commissioner of Pensions that there will be required for the payment of navy pensions on the 1st of July next $88,706.06-1/3, and on the 1st of January, 1842, the sum of $69,000. In addition to these sums, about $6,000 will be required to pay arrears of pensions which will probably be allowed between the 1st of July and the 1st of January, 1842, making in the whole $163,706.06-1/3. To meet these payments there is within the control of the Department the sum of $28,040, leaving a deficiency of $139,666.06-1/3. The public faith requires that immediate provision should be made for the payment of these sums. In order to introduce into the Navy a desirable efficiency, a new system of accountability may be found to be indispensably necessary. To mature a plan having for its object the accomplishment of an end so important and to meet the just expectations of the country require more time than has yet been allowed to the Secretary at the head of the Department. The hope is indulged that by the time of your next regular session measures of importance in connection with this branch of the public service may be matured for your consideration. Although the laws regulating the Post-Office Department only require from the officer charged with its direction to report at the usual annual session of Congress, the Postmaster-General has presented to me some facts connected with the financial condition of the Department which are deemed worthy the attention of Congress. By the accompanying report of that officer it appears the existing liabilities of that Department beyond the means of payment at its command can not be less than $500,000. As the laws organizing that branch of the public service confine the expenditure to its own revenues, deficiencies therein can not be presented under the usual estimates for the expenses of Government. It must therefore be left to Congress to determine whether the moneys now due the contractors shall be paid from the public Treasury or whether that Department shall continue under its present embarrassments. It will be seen by the report of the Postmaster-General that the recent lettings of contracts in several of the States have been made at such reduced rates of compensation as to encourage the belief that if the Department was relieved from existing difficulties its future operations might be conducted without any further call upon the general Treasury.