The Clerk read as follows: Tansunv WoiirsnraiunorUossi, 'riiJnulyS'rA rss. 14.1866. Sin: A number of national banks having mado application for returnof dutiesclaimedto have been il egallyexactedandpaid. Astuteuientof said claims, so far as theyhad at that time been preferred, was. on the2lst dayof M last. submitted to theSolicitor of the Treasur for hs opinion, and with the view of ascertainingw other proper authoritg of law existed for the return to the banks of the duty claimed to have been overpaid. I inclose copies of a circular issued fromthis office under dateof June 27, 1866, which circular embodies a statementof the origin of paid claims made to the Solicitor, with his opinion. in reply, that therewas no existing law authorinng the return to the ban of the amountsclaimed. In regard to these claims. I desire res‘pectfully father to state. that as the matternow stun s, those bank which refused compliancewith the requirements 0 this office, in the particulars named and continued so to refuseuntil the modifications which in ellect ro leased them had been adopted escaped the pnyment of the duty; while such banks as did comply With the requirementsand paid duty on the items have now no meansof recovery; the offectbeing to make a distinction against those banks which complied, undin flavor of those which resisted the payment required. Many of the banks which paid the duty protestingthat theydeemed the requirementup improper one, were informed from this otheothat it.was notdecmedthat their rights to recovery thereafter. of an amountof duty improperlyexacted, would be prejudiced by their making payment then, as in case it wasdecided by competent authoritythatsuchpay mentwasimproperlyexacted.the amount overpaid would beallowedusa credit on the paymentdue on thIet naepxpt eraertiunrn. from the opinion of the Solicitor of the Treasuryt at this course cannot lawfully bepur sued.anddeeming it an act of justice to the banks concernedthat someprovision should be madefor the return to themof such amounts of duty as may have beenpaid by themunder requirements hsequently modified. (whieh modificaticu would.i made Ibeforethe payment, have released themtherefrom.) Whitaliv, eanpraempaerneddm, aenndthtoavseect htieonhfoonrotyrtoosnucobfmtih the national currency act, providing for the return of duty puanydmereanllt thesafeguards provided by any act for the of moneyout o the Treasury, the adoption cfV which amendment I beg respectfully to recommend. respectfully, Treasurer U.S. Hon. SAMUELRoom“, of ComBanking&Currency HoRep WashingtonD, U. TENNESSEE AGAIN.