It is estimated that not more than $250,000 of the above balances can be collected, and that a considerable part of this sum can only be realized by a resort to legal process. Some improvements in the receipts for postage is expected. A prompt attention to the collection of moneys received by post masters, it is believed, will enable the Department to continue its operations without aid from the Treasury, unless the expenditures shall be increased by the establishment of new mail routes. A revision of some parts of the post office law may be necessary; and it is submitted whether it would not be proper to provide for the appointment of post masters, where the compensation exceeds a certain amount, by nomination to the Senate, as other officers of the General Government are appointed. Having communicated my views to Congress at the commencement of the last session respecting the encouragement which ought to be given to our manufactures and the principle on which it should be founded, I have only to add that those views remain unchanged, and that the present state of those countries with which we have the most immediate political relations and greatest commercial intercourse tends to confirm them. Under this impression I recommend a review of the tariff for the purpose of affording such additional protection to those articles which we are prepared to manufacture, or which are more immediately connected with the defense and independence of the country. The actual state of the public accounts furnishes additional evidence of the efficiency of the present system of accountability in relation to the public expenditure. Of the moneys drawn from the Treasury since March 4th, 1817, the sum remaining unaccounted for on the 30th of September last is more than $1.5 millions less than on the 30th of September preceding; and during the same period a reduction of nearly $1 million has been made in the amount of the unsettled accounts for moneys advanced previously to March 4th, 1817. It will be obvious that in proportion as the mass of accounts of the latter description is diminished by settlement the difficulty of settling the residue is increased from the consideration that in many instances it can be obtained only by legal process. For more precise details on this subject I refer to a report from the first Comptroller of the Treasury. The sum which was appropriated at the last session for the repairs of the Cumberland road has been applied with good effect to that object. A final report has not been received from the agent who was appointed to superintend it. As soon as it is received it shall be communicated to Congress.