As regards the claim by John Burns for his deceased son Joseph Burus, it will be enough to observe, in the first place, that it is apparently advanced by a British subject; in the second place, that, considering the nature, variety, and extent of the demands generally put forward, one can scarcely doubt that, if the whale-ship Hedaspe had been in fact destroyed by the Alabama, there would have been other claims advanced, besides one for the loss of only the one hundred and eightieth share in the catchings of the vessel; and, in the third place, that the claim is as remarkable for the absence of all material particulars in the statement, as it is for the improbability of the fact on which it is alleged to have been founded. For these reasons we are of opinion that the whole of this "miscel laneous" claim of $479,033 must undoubtedly be rejected. There remains then to consider the claim of $19,260,062. This amount exceeds the corresponding sum in the Statement on which we have already reported by $1,359,429, the excess being due partly to claims in respect of vessels not claimed for nor mentioned in the Former Statement, and partly to additional claims being put forward in respect of vessels mentioned in that Statement. Before, however, analyzing this excess, and stating the result at which we have arrived, it will be useful to make some observations which present themselves on comparing, with the Revised Statement, the Original List of claims which was sent by Mr. Seward to Mr. Adams in August 1866, and also the extension of this, as presented by the President to the House of Representatives in April, 1869, and which are to be found in the fourth volume of "the Correspondence concerning Claims against Great Britain transmitted to the Senate of the United States." These lists of claims not only strongly confirm the opinion we expressed in our First Report, that the estimate we there made of the value of the vessels was probably a very liberal one, but also show in a remarkable manner how since the year 1866 the claimants have in most cases enormously increased their estimate of the losses alleged to have been sustained by them. We will cite some of the more striking instances, calling the list of claims sent to Mr. Adams the "Original List," the list presented to the House of Representatives, the "United States Amended List," the Statement on which we have already reported the "Former Statement," and the revised list of claims on which we are now reporting "the Revised Statement." The Alert.-The claim as stated in the "Original List" amounted to $57,859; in the "Revised Statement" (p. 1) it amounts to $202,726. In the "Original List" there was a claim of $30,000 for "interruption of voyage;" but now, in addition to that amount, there is claimed a sum of $144,869 for "prospective earnings." The Anna Schmidt.-This vessel was in the "Original List” valued at $30,000, which is somewhat less than the average valuation we have allowed in proportion to her tonnage, but in the "Revised Statement" (p. 13) the sum claimed in respect of the vessel is double that amount. The Golden Eagle.-In the "Original List" the owners claimed for the vessel $36,000, and for freight $26,000. Our average estimate in proportion to her tonnage was about $45,000. In the "Revised Statement' (p. 40) the owners claim $86,000 for vessel and freight, thus increasing their claim by nearly 50 per cent. The Highlander.-She was a vessel of 1,049 tons, and was in ballast. In the “"Öriginal List" two insurance companies advanced claims for insurances to the extent of $30,000, which was probably about the value of the vessel, but in the "Revised Statement" (p. 46) the owners put forward an additional claim for the ship to the extent of $84,000. This claim is, however, far less extravagant than the claim for freight, which in the "Original List" amounted to $6,000; whereas in the "Revised Statement" it exceeds $68,000, and is advanced without any deduction whatever, although the ship was in ballast at the time of her capture. It will be found that at pages 6 and 27 of our first report we have specially commented on the character and extent of the extraordinary demands put forward in respect of this vessel. The Ocean Rover.-In the "Original List" the owners claimed $10,400 for value of ship, loss of oil on board, and damages for breaking up of voyage. The claims now advanced in the "Revised Statement" (p. 68) in respect of the same losses exceed $193,000, the difference between the original claim and the more recent one being made up entirely of "double claims for single losses." The Kate Cory.-In the "Original List" the owners claimed $27,800 for the value of the brig, outfit, and oil on board, and there was also a claim of $1,820 for the value of "reasonable prospective catch of oil.” In the "Revised Statement" (p. 51) the amounts insured have, as usual, been added to the claims by the owners, and there has been inserted a claim of $19,293 for loss of "prospective catch," so that the original claim for $29,620 has grown to $56,474. The Lafayette, No. 2.-In the "Original List" the owners valued the ship and outfit at $24,000, which is less than our average valuation according to her tonnage; and the secured earnings at $10,475; but in the "Revised Statement" (p. 55) the claim put forward in respect of ship and outfit and secured earnings is more than $89,000; and the prospective earnings which were in the "Original List" valued at $33,446, are now estimated at a sum exceeding $50,000. The original claim for $69,471 has grown to $141,858. The Rockingham.-The claim in the "Original List" amounted to $105,000, whereas the claim in the "Revised Statement" (p. 74) exceeds $225,000. This is also one of the vessels which we selected in our first report (page 23) as a striking example of the exorbitant nature of some of the claims. There can be no doubt that the original claim was very extravagant, but in the "Revised Statement" it has been doubled by improperly adding the insurances to the alleged values. The Union Jack.-In the " Original List" it is stated that G. Potter, after deducting the amount received from the Atlantic Insurance Company, claims the sum of $7,584; but in the "Revised Statement" (page 111) he claims the sum of $34,526 without making any deduction for insurances, although the insurance companies at the same time claim $32,014 in respect of the amount insured by them; and it therefore clearly follows that a sum, at any rate exceeding $26,000, is claimed twice over. The Catherine.-In the "Original List" the owners claimed about $45,000 for vessel and secured earnings, but made no claim in respect of prospective earnings. Now in the Revised Statement (p. 229) there is a claim put forward of $35,829 for loss of vessel and cargo, over and above $31,676, the alleged amount of insurances by the owners, which is also at the same time claimed by the insurance company. In addition to this there is a claim for prospective earnings exceeding $19,600, so that the original claim of $45,805 has now grown to the enormous sum of $272,108. The Favorite.-She was a bark of 393 tons. In the "Original List" the Atlantic Insurance Company, as insurers and assignees of the owners, claimed for loss on vessel and outfit $40,000, which there can be little doubt was the full value. In the "Revised Statement" (p. 240) the claims in respect of the vessel and outfit amount altogether to $110,000. The master in the "Original List" claimed $1,498 for the loss of his effects; but now he claims for the loss of his personal property, $2,239, and for loss of interest in oil and bone $2,709. The Isaac Howland.-In the "Original List" the claim for prospective earnings was $53,075, but in the "Revised Statement" (p. 247) it has grown to nearly four times that sum, namely to $196,158. Moreover in the "Original List" the owners claimed $65, 000 for ship and outfit, subject to abatement for insurance; whereas in the "Revised Statement" they claim the same sum, but protest against any diminution of claim by reason of insurance obtained by them, although the insurance companies claim at the same time the whole amount insured by them. The General Williams.-In the "Original List" the owners claimed $40,503 as damages by the destruction of the vessel, over and above $44,673, the amount of insurances received by them. In the "Revised Statement" (p. 241) there is added to the amount of insurances a sum of $85,177, the claim being in this manner all but doubled. There are also added the following claims: A claim by the owners for "prospective earnings amounting to $196,807; a claim by the master for loss of "prospective catch, time, and occupation," amounting to $20,000; a similar claim by the mate, amounting to $10,000; another claim of $30,000, for insurances on vessel and outfit; and, finally, the sum of $16,000 for insurances by the owners on the vessel's prospective earnings. In this manner the original claim, which was less than $66,000, has grown to the sum of $406,934, and has therefore been increased more than sixfold. The instances we have given are sufficient to indicate that, since the year 1866, the owners have, to a very remarkable extent, raised their demands in respect of the vessels and their earnings; but the table (No. 1) appended to this report, which exhibits the amounts claimed in 1866 in the "Original List;" those claimed in 1869 in "the List presented to the United States House of Representatives;" those comprised in the "Former Statement" of November, 1871; and those claimed in the Revised Statement of March, 1872, will show, in a far more striking manner, to what an enormous extent almost every claim has grown at each of these successive stages. After these preliminary observations, we proceed to analyze the revised claim of $19,260,062; and, following the plan adopted at page 13 of our first report, we begin by directing attention to and correcting some mistakes or errors which appear to have crept into the figures in the "Revised Statement," as they had done in the former statement. The following have the effect of improperly diminishing the claim, and require its total amount to be increased: Commonwealth.-The addition of the items (page131-137) gives Therefore the total sum to be added is....... $453, 645 452, 042 $1,603 25, 400 400 2,130 4,133 On the other hand, the following errors have the effect of improperly increasing the claim, and require its total amount to be reduced: Courser. The addition of the items (page 31) gives. Levi Starbuck.-(Page 59.) In this claim there is an error to the Ocean River.—(Page 68.) An exactly similar mistake to that which Crown Point. The addition of the items (page 148) gives.. $32, 307 $1,000 23, 350 24,710 7,980 172, 175 172, 235 60 417, 903 417, 913 10 M. J. Colcord.-(Page 186.) There is an error in addition (which we notice only for the purpose of keeping our figures accurate) amounting to To these errors have to be added those adverted to at page 13 of our former report, which have not been corrected, viz, those occurring in the cases of the General Williams, Gypsy, and Pearl, which errors are repeated in the "Revised Statement," and amount to These errors require, therefore, the claim to be altogether reduced by the sum of.... We have, therefore, to deduct the last-mentioned amount from, and to As compared with the corrected amount of the claim in the "Former Showing therefore an increase of claim in the "Revised Statement," 1 123, 346 180, 457 $19, 083, 738 17,763, 910 1,319, 828 Adopting, as in our first report, the classes A, B, C, D, E, F, which we there defined, and under which we arranged the various vessels, the corrected amounts of claims in the "Former" and in the "Revised 1 In the "former statement," although there were the same memoranda in the cases of the Levi Starbuck, Ocean Rover, and Sea Lark as there are in the "Revised Statement," the errors above pointed out were not made. A B. Statements" respectively, together with the increase of claim in the latter statement, may be exhibited in the following form: It is, however, to be observed that in order to ascertain the amount of the additional claims actually advanced in the "Revised Statement," we must take into account the fact that in this statement the claims in respect of four vessels have been withdrawn, and those in respect of three others have been reduced. In these cases, namely, of four of the eight bonded whalers, (belonging to Class A,) captured by the Shenandoah, the claims comprised in the "Former Statement," amounting to $208,996, have been entirely withdrawn; in the case of the Altamaha, (belonging to Class A,) captured by the Alabama, the claim has been reduced by $15,450; in that of the Avon, (belonging to Class B,) captured by the Florida, the claim has been reduced by $67,000; and, finally, in the case of the Emma Jane, (belonging to Class D,) captured by the Alabama, the claim has been reduced by $9,000. In order, then, to determine the amount of the additional claims comprised in the "Revised Statement," we must evidently deduct the above sums from the claims made in the former statement, before comparing them with those in the Revised Statement, and in this manner it can be shown that the additional claims may be exhibited in reference to their amount and distribution in the following table: We now proceed to consider the amounts of the additional claims as stated and arranged in the first column. |