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The work on these claims was continued throughout the påst fiscal year, but as the work in the field nears completion the investigation becomes more difficult. Good progress has however, been made, and it is now believed that with the force provided the investigations of these claims in the field can be completed by the end of the current fiscal year.

There were investigated and reported upon by agents during the past fiscal year 2,906 claims, calling for $1,816,751.02.

Final action was taken on 3,767 claims, amounting to $1,155,816.36, 1,316 of which the sum of $235,243.32 was allowed, and $403,382.32 disallowed, and 2,451 entirely rejected, amounting to $517,190.72.

Also, in compliance with acts of January 20, 1885, and February 13, 1885, respectively, two claims of a special character, in favor of Elizabethi Corson and Ayers P. Merrill, deceased, and amounting to $103,998.45, were investigated and reports made thereon for the consideration of Cougress.

The following statement shows the number and amount of claims presented under act of July 4, 1864, and action taken thercon : Number of claims presented to June 30, 1886... Number of claims allowed to June 30, 1886

Number of claims disallowed to June 30, 1886..

57,821

18,329 34, 509

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This branch is in charge of Capt. John F Rodgers, military storekeeper, U. S. A.

All the clothing and equipage for the Army are procured through this branch of the office.

The clothing and equipage are contracted for or manufactured at the general depots of this Department at Philadelphia, Jeffersonville, and San Francisco. The boots and shoes are manufactured at the Military Prison at Fort Leavenworth, Kansas.

The amount appropriated by Congress was $1,250,000. Credits amounting to $73,982.69 were added on account of sales to officers and on account of clothing overdrawn by enlisted men; $1,323,664.23 were remitted to officers of the Department during the fiscal year to defray duly authorized expenditures, leaving a balance of $318.46 in the Treas ury, which together with such amounts as may still be placed to the credit of the appropriation will all ultimately remain in the Treasury, as the outstanding obligations are few, involving only small sums.

During the fiscal year $63,398.85 were realized at the general depots at Philadelphia, Pa.; Jeffersonville, Ind.; Saint Louis, Mo., and San Francisco, Cal., and at the Military Prison at Fort Leavenworth, Kansas, from sales of old pattern and unserviceable clothing and equipage, materials, cuttings, &c., which amount, as required by law, has been covered into the Treasury, credited to "Miscellaneous receipts."

The principal issues from the general depots during the year were 6,602 helmets, 6,806 cork helmets, 43,299 forage caps, 12,194 fur and canvas caps, 20,818 campaign hats, 8,668 overcoats, 1,076 fur and blank

et-lined overcoats, 11,477 uniform dress coats, 45,417 blouses, 24,036 canvas fatigue coats, 3,698 stable frocks, 3,227 pairs overalls, 70,278 pairs trousers (kersey), 24,304 pairs trousers (canvas fatigue), 1,386 pairs trousers (linen), 12,507 pairs suspenders, 44,497 flannel shirts, 62,508 knit undershirts, 75,114 pairs drawers, 150,053 pairs woolen stockings, 142,673 pairs cotton stockings, 26,102 pairs boots (all kinds), 80,477 pairs shoes (all kinds), 154,969 pairs Berlin gloves, 12,514 pairs woolen mittens, 7,771 pairs for mittens and gauntlets, 11,947 pairs canvas mittens, 13,293 pairs leather gauntlets, 6,570 pairs Arctic overshoes, 16,017 woolen blank. ets, 24,745 pairs gold lace chevrons, 10,018 pairs cloth chevrons, 10,034 barrack bags, 14,320 wire woven bunk-bottoms, 17,704 mattresses, 36,618 mattress covers, 18,252 pillows, 33,636 pillow-cases, 71,001 bed-sheets, 5,515 mosquito-bars, 6,031 axes, 1,923 shovels, 3,074 tents (miscellaneous), 11,272 tents (shelter), 15,589 scrubbing-brushes, 28,945 corn brooms, 3,380 barrack chairs.

The principal manufactures were 12,035 canvas caps, 5,951 overcoats, 803 overcoats (blanket-lined), 4,979 uniform dress coats, 39,046 blouses, 14,997 canvas fatigue coats, 2,281 stable frocks, 4,010 pairs overalls, 61,423 pairs trousers, 13,904 pairs canvas fatigue trousers, 21,958 dark blue flannel shirts, 92,067 pairs drawers, 11,925 pairs canvas mittens, 29,727 pairs gold lace chevrons, 12,179 pairs cloth chevrons, 12,633 barrack bags, 24,624 mattress covers, 2,826 tents (all kinds).

The following boots and shoes were manufactured at the Military Prison at Fort Leavenworth, Kansas, during the fiscal year: 6,997 pairs boots, brass-screwed, old pattern; 2,143 pairs cavalry boots, brassscrewed; 12,604 pairs cavalry boots, sewed; 12 pairs shoes, brassscrewed, old pattern; 1 pair post shoes, brass-screwed; 26,778 pairs post shoes, sewed; 93 pairs field shoes, sewed; 30,981 pairs campaign shoes, sewed; 5,221 pairs campaign shoes, brass-screwed; 3,000 barrack chairs; 27,258 corn brooms.

The supplies procured appear to have given satisfaction, and have been up to the existing standards and specifications. A full compliance therewith is insisted upon, with favorable results. But few complaints have been received during the year in regard to the clothing issued. Reports from the Army represent the enlisted men as contented and satisfied, the quality of the clothing being good and the allowance provided ample.

The pattern of boots and shoes not having given entire satisfaction a further effort has been made to improve the foot gear of the enlisted men. Lasts, known to the trade as the "Waukenphast," have been procured, and all boots and shoes are now made upon them, and it is thought will prove satisfactory as they shall have been fully introduced.

NATIONAL CEMETERIES.

In charge of Lient. Col. R. N. Batchelder, deputy quartermastergeneral, U. S. A.

There were 82 national cemeteries at the close of the last fiscal year, and the number remains the same.

Four superintendents were appointed during the year and 2 discharged, leaving 73, the number allowed by law, in service June 30, 1886.

The work under contracts of S. G. Bridges and D. W. Whitney, for furnishing headstones for soldiers' graves in private, village, and city cemeteries, has been closed, and final accounts therewith submitted to the Treasury for settlement.

The appropriation for this work having been exhausted, and, as no new appropriation was made therefor, the Department has been unable to supply those headstones for which applications were received during the year. In the appropriation for the present year, however, provision is made for continuing the supply of these stones, and proposals have been invited for furnishing such as may be required to June 30, 1887. Of the appropriation for construction of a macadamized road to the Springfield, Mo., National Cemetery there is an unexpended balance of about $4,000, which will be applied in adding covering of gravel and in repairs made necessary by damage to the work by flood.

At the last session of Congress provision was made for the construction of roadways to the Chalmette, Knoxville, and Natchez National Cemeteries, and steps are now being taken preliminary to making contracts for the work. Exclusive of these three there are now six of these roads which have been constructed by special authority of Congress, but as no appropriation has been made for their maintenance, some of them have been greatly injured, and, in some instances, rendered almost useless for want of occasional repairs.

The case of the Vicksburg Cemetery roadway may be cited as an instance where a few hundred dollars expended from time to time when needed would have preserved the road and kept it in good order, but it will now require a special appropriation of $10,000 to restore the work.

An item has accordingly been included in the estimates for the ensu ing fiscal year to provide for the maintenance and repair of these roads, and the subject is here brought to the attention of the Secretary of War in the hope that, as a measure of economy, he will commend it to the attention of Congress.

The work of improvements at the San Francisco National Cemetery has been continued during the year.

At the Cypress Hill Cemetery the inclosing wall on west and north sides has been completed and a macadamized avenue constructed extending from entrance through the entire grounds.

Many necessary improvements have been made at cemeteries not mentioned herein, which are fully set forth in the report of the officer specially in charge of affairs relating to national cemeteries, and in the detailed statement herewith submitted, showing the expenditures on account of each cemetery.

With the appropriation of $4,000 for a monument at Baxter Springs, Kansas, a handsome structure, with statue of a soldier, has been erected. There has been a manifest improvement during the past year in the working of the personal force of this office, but many changes are still necessary in order to make the office entirely efficient, especially in the administrative examination of officers' accounts under the system of accountability established by section 1139 Revised Statutes. Any sys tem of accountability which may be devised will fail unless the exami nation of officers' accounts under it, can be promptly made and the result reached without delay. Such result is necessary for the safety of the officer himself, as timely advice enables him to correct his accounts by securing the necessary evidence, while it is practicable; irregularities can be speedily corrected and new decisions, rulings, and instructions can be made operative and efficient.

To reach the highest efficiency as thus indicated, there are needed a larger number of clerks, competent to examine and pass upon oflicers' accounts as they are rendered. The office is weak in this special feature, having a large number of very worthy clerks and copyists who are not

fitted for this higher class of work. The complicated and difficult accounts, connected with land-grant railways, make a large draft upon the best talent of the office, with the necessary result of diminishing the number of those available to examine and analyze accounts. The work of examining claims is gradually drawing to a close; it is hoped that some of the most valuable clerks employed upon them may be retained for the current work of the office, as already indicated.

It is my duty, as it is a pleasure, to testify to the patient industry and good services generally rendered by all the employés of this office, with a few marked exceptions of those hindered by physical infirmity or failing mental and moral vigor. The shortcomings of even one person invariably adds a greater burden to the competent, the ready, and the willing, and so, more or less, impairs the efficiency of the others.

It is gratifying to hear from all parts of the military service that the officers of the Quartermaster's Department and those doing duty therein were never more zealous or efficient than at the present time, and to them and to those with whom I am brought more immediately in contact are due my grateful acknowledgments for most valuable assistance and support.

Hon. Wм. C. ENDICOTT,

Secretary of War.

S. B. HOLABIRD, Quartermaster-General, U. S. Ármy.

REPORT OF THE COMMISSARY-GENERAL OF SUBSISTENCE.

WAR DEPARTMENT,

OFFICE COMMISSARY-GENERAL OF SUBSISTENCE,

Washington, D. C., October 1, 1886. SIR: I have the honor to submit the following report of the operations of the Subsistence Department for the fiscal year ending June 30, 1886.

RESOURCES AND EXPENDITURES.

The following statement exhibits the aggregate fiscal resources and expenditures of the department for the year mentioned, and the balances at the close of the fiscal year:

Amounts in the Treasury to the credit of appropriations of the Subsist

RESOURCES.

ence Department on June 30, 1885, as follows: Subsistence of the Army, 1832 and prior years

Subsistence of the Army, 1884.

Subsistence of the Army, 1835.

Signal Service subsistence, 1884

Signal Service subsistence, 1885

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Claims for quartermaster's stores and commissary supplies, act July 4, 1864, per act July 5, 1884

890 69 7,463 18

269 69

Amounts to the credit of officers of the Subsistence Department, and of
officers doing duty in the Subsistence Department, with the Treas
urer, assistant treasurers, and designated depositaries, and in their
personal possession, on June 30, 1835, as follows:
Subsistence of the Army, 1883 and prior years

Subsistence of the Army, 1884

Subsistence of the Army, 1885

Sigual Service subsistence, 1884.

Signal Service subsistence, 1885.

$3,007 70

2, 001 06 462,924 03

12,096 25

492,064 91

9,241 00

489,270 04

Amounts refunded to the Treasury near close of fiscal year 1885, but not carried to the credit of the appropriations by June 30, 1885, since covered in as follows:

Subsistence of the Army, 1883 and prior years..

Subsistence of the Army, 1884 ....

Subsistence of the Army, 1885

$12 64

14 36

142 32

$169 32

Amounts appropriated for the Subsistence Department for the fiscal year ending June 30, 1886, as follows:

155,000 00

Subsistence of the Army, 1886, act of March 3, 1885..$1,800, 000 00
Signal Service subsistence, 1886, act of March 3, 1885.
Claims for quartermaster's stores and commissary
supplies, act July 4, 1864, per private act No. 5, ap-
proved February 20, 1886, being portion for com-
missary supplies....

Claims for quartermaster's stores and commissary sup-
plies, act July 4, 1864, per act May 17, 1886, being
portion for commissary supplies

11.90

9, 116 77

1,964, 128 67

Amounts collected from various sources and refunded to the appropriations of the Subsistence Department on the books of the Treasury during the fiscal year 1886, as follows:

Subsistence of the Army, 1883 and prior years.....
Subsistence of the Army, 1883 and prior years, transfer

$808 85

account.....

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2,586 19

185 69

107 74

3,392 59

7,902 63

14,983 69

Amounts collected from various sources during the fiscal year 1886, in
process of cover into the appropriations of the Subsistence Depart-
ment on June 30, 1886, as follows:

Subsistence of the Army, 1884 and prior years..
Subsistence of the Army, 1885......

$1,000 90
36 73

Amounts received by officers of the Subsistence Department and by officers doing duty in the Subsistence Departinent from sales of subsistence stores to the following purchasers during the fiscal year 1886, and taken up for immediate disbursement under the following appropriations:

Subsistence of the Army, 1885:

Sales to officers and enlisted men not previously re-
ported..

Subsistence of the Army, 1886:

Sales to officers, $367,965.89; to enlisted men and to
companies, detachments, and hospitals,,$401,751.40;
to civil employés, $11,238.80; to Fort Leavenworth
Military Prison, $23,914.60; to U. S. Geological Sur-
vey, $1,151.95; to United States surveyors, $171.97;
to Headquarters of the Army, $7.29; to Indian
agents, $845.48; to physician to Indians, $240.50;
to Quartermaster's Department, $271.91; to Smith-
sonian Institution, $34.80; of condemned stores
and property at auction, $3,241.57; of boxes, bar-
rels, &c., $345.19; of garden seeds and agricultural
implements, $66.94; total............

$137 46

811,248 20

Amounts taken up by officers doing duty in the Subsistence Department on account of reclamations for stores lost, damaged, &c., and in correction of errors in their accounts, &c., during the fiscal year 1886: Subsistence of the Army, 1885

1,037 63

811,385 75

$366 08

Subsistence of the Army, 1886.

663 00

Amounts in hands of representatives of deceased officers to be collected:

1,029 08

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