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This department has thus prepared up to the end of the past fiscal year the record of three hundred and seven thousand and two hundred (307,200) graves for entry upon the “Roll of Honor," and it is thought that probably three volumes more will complete the work.

Prior to July 1, 1869, three volumes of Statements of the final disposition of bodies of Union soldiers that have been removed to some of the national cemeteries in the South and West,” embracing information concerning one hundred and forty thousand and one hundred (140,100) graves, were published by this office. During the past fiscal year one volume was added to these, containing information about sixty-three thousand and nine hundred (63,900) graves. There have thus been four volumes of these statements” published so far, embracing information of two hundred and four thousand (204,000) graves.

One copy of the burial register is kept at each cemetery, as required by law, and iron chests, from surplus stock turned in after the war, have been furnished to the superintendents of the larger national cemeteries for the safe preservation of these records.

Up to June 30, 1869, warrants have been issued by the honorable Secretary of War to ninety-two (92) superintendents of national cemeteries; of which number, five (5) declined the appointment; one (1) did not report to the Quartermaster General; ten (10) bave since resigned or been honorably discharged; two (2) have since died, and eleven (11) have been dismissed by orders of the War Department, while sixty-three (63) still remain in service in charge of national cemeteries.

A descriptive record containing the prior military history of the superintendents, and remarks of the officers under whose charge they have been placed, relative to their sobriety, general education, industry and moral habits, &c., is kept at this office.

The estimate for national cemeteries for the fiscal year ending June 30, 1871, for the payment for land purchased or appropriated therefor; for the erection of permament fences, lodges, and headblocks; for the disinterment and removal of bodies of deceased Union soldiers; and for other incidental expenses connected with the keeping and protecting of national cemeteries by the Quartermaster's Department, has been placed at five hundred thousand dollars, ($500,000.)

A question arose during the past fiscal year as to the right of burial in national cemeteries of the remains of citizens who had served in the Union army during the war of the rebellion, but who had deceased subsequent to the war, and after their being mustered out of the army. The Quartermaster General, in his report of April 14, 1869, to the War Department relative to this subject, cited, in opposition to such claim of right of burial for all times to come, of persons who had served in the Union army, the act of April 13, 1866, providing for the preservation of the graves of the soldiers of the United States who fell in battle, or died of disease in the field and in hospitals during the war of the rebellion," &c. Moreover, it was deemed impracticable to provide suitable burial places throughout the country for the many hundreds of thousands that might avail themselves of such right were it found to exist. The question was then referred to the Judge Advocate General of the army, who, in his report of April 26, 1869, concurred in the opinion of the Quartermaster General, that "ex-soldiers are not entitled to burial in national cemeteries." That report was approved by the honorable Secretary of War on April 30, 1869.

A copy of the whole correspondence in the matter is respectfully in closed herewith, marked E.

Accompanying this report is also a tabular statement showing some of the permanent improvements established at various national cemeteries throughout the United States, (marked C;) a tabular statement showing the contents of the various volumes of the "Roll of Honor," and of “Statements of final disposition of bodies," &c., (marked F;) and a package containing the annual reports of the officers in charge of the national cemeteries, (marked G.) Respectfully submitted.

ALEX. J. PERRY, Bot. Brig. Gen'l and Quartermaster, U. 8. Army. Brevet Major General M. C. MEIGS,

Quartermaster General, Washington, D. O.

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1.- Tabular statement showing the cemeteries in the United States in which the remains of Union soldiers are interred, the number identified, reinterred and to be

reinterred hereafter in each, the expenditures made thereon during the fiscal year ending June 30, 1869, and required hereafter.

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20 German Reformed Comotery, Easton, North

ampton County, Pa. German Catholic Cemetery, Easton, North

ampton County, Pa. Lutheran Cemetery, Hollidaysburg, Blair

County, Pa. 23 | Presbyterian Cemetery, Hollidaysburg, Blair

County, Pa. 24 Catholic Cemetery, Hollidaysburg, Blair

County, Pa.
25 Asbury Chapel Cemetery, Hollidaysburg,

Blair County, Pa.
26 Dunkirk Cemetery, Hollidaysburg, Blair

County, Pa.
27 Cemetery at Phillipsburg, Centre County, Pa..
28 Harrisburg Cemetery, Harrisburg, Pa.

Methodist Episc'l Cemetery, Mercersburg, Pa.
30 Presbyterian Cemetery, Mercersburg, Pa.

In a field near Mercersburg, Pa...
Union Cemetery, Upton, Franklin Coun.

ty, Pa.
33 Whitehall Cemetery, near Bristol, Bucks

County, Pa,
Lackawaxen Cemetery, Lackawaxen, Pike

County, Pa.
35 Allegheny Cemetery, Pittsburg, Pa......

Ashland Cemetery, Carlisle, Pa......

Cedar Grove Cemetery, Chambersburg, Pa.
38 Beverly Cemetery, Beverly, Burlington Coun-

ty, N. J.
39 Finn's Point Cemetery, Jersey shore, opposite

Fort Delaware. 40

Pea Patch Island Cemetery, Pea Patch Isl.

and, Del. Old Swedes' Ch. Cemetery, Wilmington, Del.. Zion M. E. Church Cemetery, (cold,) Wil.

mington, Del. 43 | Asbury M. E. Church Cemetery, Wilming.

ton, Del. 44 St. Mary's Roman Catholic Cemetery, Wil

mington, Del. Mt. Lebanon M. E. Church Cemetery, Wil.

mington, Del. 46 Newark M. E. Church Cemetery, near Wil

mington, Del.
Mt. Pleasant M. E. Church Cemetery, near

Wilmington, Del.
St. Peter's M. E. Church Cemetery, (col'd,)

near Wilmington, Del. Mt. Salem M. E. Church Cemetery, near Wil

mington, Del.

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A.-Tabular statement showing the cemeteries in the United States in which the remains of Union soldiers are interred, 8c.- Continued.

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72 Rural Cemetery, Worcester, Mass.. 73 Pine Cemetery, Worcester, Mass.... 74 St. John's Cemetery, Worcester, Mass.

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