To the Speaker of the House of Representatives:

SIR:-1 have the honor to acknowledge the receipt of the following resolution:

"Resolved, That the Commissioner of Internal Improvement be di. rected to report to this House a full statement of all the indebtedness of the internal improvement fund, for or on account of the Central Rail Road, not included in his last annual report, specifying whether such indebtedness is for labor done, services rendered, wood or other materials furnished, or private property taken, injured or destroyed, together with the number and value of the cars damaged or destroyed, and the injury done to the machinery since the date of his last annual report."

The following transcript from the books of this office, shows the amounts paid upon the following accounts, to wit:

Materials under contract, and not yet deliv'd, 5,597 50

Verbal contracts have been made for some 1,500 cords of wood de

Amount of claims now on hand for killing and maiming animals,

375 75

179 56

Sundry claims for damages to, and loss of goods, &c.,

The gross amount of the accounts last named, will doubtless be very much reduced whenever they shall be finally settled.

The loss in cars destroyed since the date of the last re

port, is

1,200 00

As nothing is due for "labor done or services rendered," except such as comes into the monthly pay roll of hands, and which is regularly paid each month, I do not include the amount in this statement. All of which is respectfully submitted.

INTERNAL IMPROVEMENT OFFICE,

Detroit, March 20, 1846.

O. C. COMSTOCK, Jr.,

Acting Com'r.

1846.

No. 9.

REPORT of Judiciary Committee.

The committee on the judiciary, to whom was referred a "joint resolution relative to a certain sum of money stolen from the treasurer's office in Shiawassee county," have had the same under consideration, and instructed me in their behalf, to report thereon, as fo!lows:

From the petition of the supervisors of Shiawassee county, touching said sum of money, which accompanied said joint resolution, it would appear that on the 3rd of October, 1843, $1,812, proceeds of sale of lands for delinquent taxes of 1839 and 1810, was stolen, as is alleged, from the treasury of said county.

A joint resolution, approved March 11, 1844, (Sess. Laws, p. 172) directed that said moneys should not, during that year, be withholden by the Auditor General from said county, but reserved the question whether the state or county should suffer the loss. An opinion of Attorney General Farnsworth, on the same subject, is found on Senate Journal of 1844, page 118.

It is insisted by the supervisors in their memorial, that the treasurer of Shiawassee in conducting the tax sales in 1843 for delinquent taxes of 1839 and '40, was merely the agent of the state transacting the business of the state; that the county had no interest therein, and is not responsible for the doings of the treasurer touching the same, no r is liable to make good any loss to the state in whatsover manner connected with his acts, or resulting therefrom.

The question submitted to the committee is purely a legal question, as between the state and the county; and depends entirely upon statute law.

The rights and responsibilities of the state and county in reference to the question submitted, are believed to rest upon the provisions of the Revised Statutes of 1838.

The county treasurer in 1843, was an elective officer, and gave bond to the supervisors of the county, with sureties approved by them, conditioned for the faithful discharge of his several duties.