But, though these Committees are so many and so completely armed with powers, indications are not wanting that more abuses run at large in the departments than they, with all their eyes, are able to detect. The Senate, though it has no similar permanent committees, has sometimes discovered dishonest dealings that had altogether escaped the vigilance of the eight House Committees; and even these eight occasionally, by a special effort, bring to light transactions which would never have been unearthed in the ordinary routine course of their usual procedure. It was a select committee of the Senate which, during the sessions of the Forty-seventh Congress, discovered that the "contingent fund" of the Treasury department had been spent in repairs on the Secretary's private residence, for expensive suppers spread before the Secretary's political friends, for lemonade for the delectation of the Secretary's private palate, for bouquets for the gratification of the Secretary's busiest allies, for carpets never delivered, "ice" never used, and services never rendered;32 although these were secrets of which the honest faces of the vouchers submitted with the accounts gave not a hint.
It is hard to see how there could have been anything satisfactory or conclusive in the annual supervision of the public accounts during any but the latest years of this system of committee audit. Before 1870 our national book-keeping was much like that still in vogue in France. Credits once granted ran on without period until they were exhausted. There were always unexpended balances to confuse the accounts; and when the figures of the original grants had been on a too generous scale, as was often the case, these balances accumulated from year to year in immense surpluses, sometimes of many millions, of whose use no account was given, and which consequently afforded means for all sorts of extravagance and peculation. In 1870 this abuse was partially corrected by a law which limited such accumulations to a period of two years, and laid hands, on behalf of the Treasury, on the $174,000,000 of unexpended balances which had by that time been amassed in the several departments; but it was not till 1874 that such a rule of expenditure and accounting was established as would make intelligent audit by the Committees possible, by a proper circumscription of the time during which credits could be drawn upon without a regrant.33
Such is a general view, in brief and without technical detail, of the chief features of our financial system, of the dealings of Congress with the questions of revenue, expenditure, and supply. The contrast which this system offers to the old-world systems, of which the British is the most advanced type, is obviously a very striking one. The one is the very opposite of the others. On the one hand is a financial policy regulated by a compact, coöperative ministry under the direction of a representative chamber, and on the other hand a financial policy directed by the representative body itself, with only clerical aid from the executive. In our practice, in other words, the Committees are the ministers, and the titular ministers only confidential clerks. There is no concurrence, not even a nominal alliance, between the several sections of this committee-ministry, though their several duties are clearly very nearly akin and as clearly mutually dependent. This feature of disintegration in leadership runs, as I have already pointed out, through all our legislation; but it is manifestly of much more serious consequence in financial administration than in the direction of other concerns of government. There can be no doubt that, if it were not for the fact that our revenues are not regulated with any immediate reference to the expenditures of the government, this method of spending according to the suggestions of one body, and taxing in obedience to the suggestions of another entirely distinct, would very quickly bring us into distress; it would unquestionably break down under any attempt to treat revenue and expenditure as mutually adjustable parts of a single, uniform, self-consistent system. They can be so treated only when they are under the management of a single body; only when all financial arrangements are based upon schemes prepared by a few men of trained minds and accordant principles, who can act with easy agreement and with perfect confidence in each other. When taxation is regarded only as a source of revenue and the chief object of financial management is the graduation of outlays by income, the credit and debit sides of the account must come under a single eye to be properly balanced; or, at the least, those officers who raise the money must see and be guided by the books of those who spend it.
It cannot, therefore, be reasonably regarded as matter of surprise that our financial policy has been without consistency or coherency, without progressive continuity. The only evidences of design to be discovered in it appear in those few elementary features which were impressed upon it in the first days of the government, when Congress depended upon such men as Hamilton and Gallatin for guidance in putting the finances into shape. As far as it has any invariable characteristics, or any traceable heredity, it is the handiwork of the sagacious men who first presided over the Treasury department. Since it has been altogether in the hands of congressional Committees it has so waywardly shifted from one rôle to another, and has with such erratic facility changed its principles of action and its modes of speech, to suit the temper and tastes of the times, that one who studies it hardly becomes acquainted with it in one decade before he finds that that was a season quite apart from and unlike both those which went before and those which succeeded. At almost every session Congress has made some effort, more or less determined, towards changing the revenue system in some essential portion; and that system has never escaped radical alteration for ten years together. Had revenue been graduated by the comparatively steady standard of the expenditures, it must have been kept stable and calculable; but depending, as it has done, on a much-debated and constantly fluctuating industrial policy, it has been regulated in accordance with a scheme which has passed through as many phases as there have been vicissitudes and vagaries in the fortunes of commerce and the tactics of parties.
This is the more remarkable because upon all fiscal questions Congress acts with considerable deliberation and care. Financial legislation usually, if not always, occupies by far the most prominent place in the business of each session. Though other questions are often disposed of at odd moments, in haste and without thought, questions of revenue and supply are always given full measure of debate. The House of Representatives, under authority of the Rule before referred to, which enables it, as it were, to project the previous question into Committee of the Whole, by providing for the discharge of that Committee from the further consideration of any bill that is in its hands, or that may be about to be referred to it, after all amendments "pending and that may be offered" shall have been acted upon without debate, seldom hesitates, when any ordinary business is to be considered, to forbid to the proceedings of Committee of the Whole all freedom of discussion, and, consequently, almost all discretion as to the action to be taken; but this muzzle is seldom put upon the mouth of the Committee when appropriation or tariff bills are to be considered, unless the discussion in Committee wanders off into fields, quite apart from the proper matter of the measure in hand, in which case the House interposes to check the irrelevant talk. Appropriation bills have, however, as I have shown, a much higher privilege than have bills affecting the tariff, and instances are not wanting in which the chairman of the Committee on Appropriations has managed to engross the time of the House in the disposal of measures prepared by his Committee, to the entire exclusion of any action whatever on important bills reported by the Committee of Ways and Means after the most careful and laborious deliberation. His prerogatives are never disputed in such a contest for consideration between a supply and a revenue bill, because these two subjects do not, under our system, necessarily go hand in hand. Ways and Means bills may and should be acted upon, but Supply bills must be.
It should be remarked in this connection, moreover, that much as Congress talks about fiscal questions, whenever permitted to do so by the selfish Appropriations Committee, its talk is very little heeded by the big world outside its halls. The noteworthy fact, to which I have already called attention, that even the most thorough debates in Congress fail to awaken any genuine or active interest in the minds of the people, has had its most striking illustrations in the course of our financial legislation; for, though the discussions which have taken place in Congress upon financial questions have been so frequent, so protracted, and so thorough, engrossing so large a part of the time of the House on their every