On the 25th of October, 1872, Sanborn made application to have added to his contract the names of 760 persons, alleged to have withheld taxes imposed on legacies, successions and incomes. An additional contract for that purpose was signed by the Assistant Secretary Richardson. On the 19th of March, 1873, Sanborn applied to have the names of more than 2,000 other like persons added to his contract, which Mr. Richardson permitted. On the 1st day of July, 1873, Sanborn again asked to amend his contract, and Assistant Secretary Richardson signed the contract by which the names of 592 railroad companies were included. That was substantially a complete list of the railroad companies of the country. Some of them had been examined by Government officials before the day of the contract, and the claims had been brought to light and found due. Sanborn had no knowledge of any delinquency, except as to about 150 of them. When he so represented to the officers of the Treasury Department he was told that it did not make any difference, and to put them all in. Thereupon he took oath that they were all delinquent, and had them added to the contract. The form of this contract was taken, in part, from one prepared by Secretary Boutwell, which he had carefully considered with Mr. Kelsey, a subordinate in the Treasury, in June, 1872. That prepared by Mr. Boutwell, if adhered to, would have amply protected the Government. But it was departed from in essential particulars. Under Secretary Boutwell's contract only a small number of claims was included. Sanborn collected, in the course of a year or two, $427,000, on which sum he received 50 per cent. The unanimous report of the Committee of the House who investigated the matter was written by Charles Foster of Ohio, afterward Governor, and Secretary of the Treasury. The Committee comprised the following gentlemen: Henry L. Dawes of Massachusetts; W. D. Kelly of Pennsylvania; Horatio C. Burchard of Illinois; Ellis H. Roberts of New York; John A. Kasson of Iowa; Henry Waldron of Michigan; Lionel A. Sheldon of Louisiana; Charles Foster of Ohio; James B. Beck of Kentucky; William E. Niblack of Indiana; Fernando Wood of New York. The Committee found that a large percentage of the $427,000 was not a proper subject for contract under the law, and that it would have been collected by the Internal Revenue Bureau in the ordinary discharge of its duty. The law provided that the person with whom it was made should assist the Treasury officials in discovering and collecting, so that the collections were to be made by the Treasury. But the contract in fact signed authorized Sanborn to make the collections, and required the Treasury officials to assist him.