VIII. Of the Quarterly Accounts Current of advances to, and disbursements (for Medicine and Medical Services) by, the Quartermasters and Paymasters, at the various stations of the army, received through the Surgeon General's Bureau, at Washington, after having undergone administrative examination in that office, viz:

1. The accounts of quartermasters' disbursements in the medical department, at various military stationsconsisting of accounts of medicines purchased, and of medical services rendered by private physicians, with vouchers.

2. The accounts of paymasters' disbursements in the medical department, at various military stations-consisting of accounts of medicines purchased, and of medical services rendered by private physicians, with vouchers.

IX. Of the Quarterly Accounts or Returns of the Property of the Army (in part) as received through the Ordnance Bureau, the Quartermaster General's Bureau, and the Surgeon General's Bureau, after having undergone administrative examinations in each respectively, viz:

1. The property accounts current or returns of the two superintendents of the public armories (at Springfield and Harper's Ferry)-consisting of quarterly returns to the Ordnance bureau, of materials purchased, and of ordnance and other munitions of war manufactured, and those delivered, showing the respective balances on hand at the end of the quarter.

2. The property accounts current of the fifty-four superintendents of the public arsenals, at various placesconsisting of quarterly returns to the Ordnance bureau, of ordnance and other munitions of war received, and those delivered or handed over, showing the balance on hand quarterly.

3. The property accounts current of fourteen ordnance and military storekeepers, at various stations-consisting of quarterly returns to the Ordnance bureau, of ordnance and ordnance stores received, and those delivered, showing the balance on hand at the end of the quarter.

4. The property accounts current of all officers of the army commanding companies, (about one hundred and fifty in number)-consisting of quarterly returns to the Ordnance bureau, of ordnance and ordnance stores received, and those issued, showing the balance on hand at the end of the quarter.

5. The property accounts current of ordnance officers and others, of States and territories-consisting of quarterly returns to the Ordnance bureau, of ordnance and other munitions of war received or purchased, and those issued or delivered, to the use of troops of States or territories in the United States' service, showing the balance on hand quarterly.

6. The property accounts current of the assistant quartermaster general (as commissary of purchases) at Philadelphia-consisting of quarterly returns to the Quartermaster General's bureau, of clothing, camp and garrison equipments, &c., purchased and manufactured, and those delivered, showing the balance on hand at the end of the quarter.

7. The property accounts current of the other three assistant quartermasters general, at changeable stationsconsisting of quarterly returns to the Quartermaster General's bureau, of the clothing, camp and garrison equipments, &c., received, and those handed over to other officers, showing the balance on hand at the end of the quarter.

8. The property accounts current of fifty to eighty quartermasters, at various stations-consisting of quarterly returns to the Quartermaster General's bureau, of the clothing, camp and garrison equipments, &c., received, and those handed over to other officers, showing the balance on hand at the end of the quarter. 9. The property accounts current of all the officers commanding companies, (about one hundred and fifty in number)-consisting of quarterly returns to the Quartermaster General's bureau, of the clothing, camp and garrison equipments, &c., received, and those issued for use, or handed over to other officers, showing the balance on hand at the end of the quarter.

10. The property accounts current of quartermasters and others, of States and territories-consisting of quarterly returns to the Quartermaster General's bureau, of the clothing, camp and garrison equipments, &c., received or purchased, and issued, or handed over for the use of troops of States or territories in the United States' service, showing the balance on hand at the end of the quarter.

11. The medical property accounts current of quartermasters-consisting of quarterly returns to the Surgeon

General's bureau, of medicines, surgical instruments, &c., received or purchased, and those issued or handed over, showing the balance on hand at the end of the quarter.

12. The medical property accounts current of paymasters-consisting of quarterly returns to the Surgeon General's bureau, of the medicines, surgical instruments, &c., received or purchased, and those issued or handed over, showing the balance on hand at the end of the quarter.

13. The property accounts current of twenty surgeons of the army-consisting of quarterly returns to the Surgeon General's bureau, of the medicines, surgical instruments, hospital stores, &c., received or purchased, and those consumed or used, showing the balance on hand at the end of the quarter.

X. Of the Claims for Arrears of officers, and others, of the Army, which are received direct from the claimants or their representatives, and audited before disbursement; and which, when settled and allowed, are certified to a particular Paymaster, or to one most convenient, for payment; and, on being paid, are included among the other pay accounts of such Paymasters in their regular Quarterly Returns, through the Paymaster General, subject to be re-examined and audited, with the official certificates, and the receipts of the claimants thereon, as vouchers, viz:

1. The claims of the representatives of deceased officers, and deceased or discharged soldiers and others, of the army-consisting of claims for such balances or arrears, (in all respects, including balances of half pay pensions,) as the deceased or the discharged would have been entitled to receive to the time of his death or discharge.

2. The claims of the representatives of deceased officers, and deceased or discharged privates of the militia or volunteers, in the United States service-consisting of claims for such balances, (in all respects, including balances of half pay pensions,) as the deceased or discharged would have been entitled to receive to the time of his death or discharge.

3. The claims of all officers, non-commissioned officers, musicians, and privates, not deceased or discharged, but still living and in the service--consisting of claims for arrears of pay, extra pay, rations, forage, property accountability, clothing, personal services, travelling expenses, and other contingencies, which, from various causes, have not been paid by paymasters.

XI. Of Anomalous Accounts of certain officers (disconnected with the foregoing) which are received direct from some of those officers, and from others through intermediate supervising officers, of Disbursements made by them, and their Property Accounts,

&c.

1. The accounts of disbursements of (sundry) recruiting officers of the army at various stations, and received direct from those officers, consisting of quarterly returns of advances to recruits, rent of rendezvous, expenses for apprehending deserters, travelling, and other contingent expenses, &c.

2. The property accounts of recruiting officers of the army, and received direct from those officers-consisting of quarterly returns of accounts current of the clothing and other equipments, &c., received, and those issued to the recruits, or turned over to others authorized to receive them, showing the balance on hand at the end of the quarter.

3. The accounts of disbursements by the agent for lead mines, &c., at Galena, received through the Ordnance bureau-consisting of quarterly returns of the various current expenses of the lead works.

4. The property accounts of the agent for lead mines, &c., at Galena, received through the Ordnance bureau, consisting of quarterly accounts current of lead or other property, and the quantity delivered or sold, showing the balance on hand in property and proceeds, &c.

5. The accounts of disbursements of the superintendent of the War Department, offices and head quarters at Washington, received through the Secretary of War, after having undergone his administrative examination-consisting of a quarterly statement of various contingent expenses for repairs of the buildings, purchases of furniture, stationery and fuel, pay of laborers, purchase of books for the library, &c.

6. The property accounts of the superintendent of the War Department, &c., likewise received through the Secretary of War-consisting of a quarterly summary of the state and preservation of the property under his charge, of buildings, furniture, library, &c., &c.

(C) THE SECOND AUDITOR MAKES REPORTS AS FOLLOWS, VIZ:

I. To the Second Comptroller.

1. He reports on settlement to the Second Comptroller, for his revision and decision thereon, all accounts of disbursements, (not those of property) by Indian agents, received and audited as above described: also, for his revision and decision thereon, all the accounts of disbursements (not those of property) of the army, as above described.

2. He reports quarterly to the Second Comptroller, for his information and action thereon, the names of all such disbursing agents and officers, in the Indian Department, or in the army service, who may have failed to render their accounts of disbursements, or of property, according to law.

3. He reports quarterly to the Second Comptroller for the use of the Solicitor of the Treasury, to bring suits thereon, authenticated transcripts of balances of accounts of the Indian department, or army, &c., remaining unliquidated in his office.

II. To Congress.

1. He reports annually to Congress copies of all accounts of disbursements (not of property) of Indian agents and others, accompanied with a list of their names, the dates and numbers of their requisitions for funds, and the appropriations out of which they are drawn, the amounts disbursed, and the balances remaining unaccounted for by such agents, &c., under act 30th June, 1834. (But he makes no corresponding report of army accounts to Congress.)

2. He reports annually to Congress, the contingent disbursements made by officers of the army, on account of the army.

3. He reports annually to Congress, the contingent disbursements made on account of the Second Auditor's office.

4. He makes special reports to Congress, in answer to calls, during the session, for information on various matters connected with the accounts of the Indian department: and he makes corresponding reports in answer to calls from the same quarter for information respecting army accounts.

III. To the Secretary of War.

1. He reports to the Secretary of War, annually, previous to the meeting of Congress, the number of accounts connected with the army and Indian affairs, then remaining unsettled in his office for the current year.

2. He makes special reports to the Secretary of War, in answer to calls from time to time, respecting Indian accounts: and he makes corresponding reports, in answer to calls from the same quarter respecting ariny

accounts.

IV. To the Secretary of the Treasury.

1. He makes special reports to the Secretary of the Treasury, in answer to calls from time to time, for information respecting Indian accounts: and he makes corresponding reports, in answer to calls from the same quarter respecting army accounts.

V. To the First Comptroller.

1. He reports annually to the First Comptroller, all balances of accounts in his office that have remained unliquidated over three years; which the Comptroller transmits, with the like statements from the Third and Fourth Auditors and the Register, for the information of Congress.-See 2d sec., act 3d March, 1809.

VI. To the Register of the Treasury.

1. He reports biennially to the Register of the Treasury, a list of the clerks, and others employed in his office, their place of nativity, compensation, &c., for the Biennial Register.

(D) OF BOOKS KEPT IN THE SECOND AUDITOR'S OFFICE.

I. Books of Requisitions and Appropriations, viz:

1. THE REQUISITION BLOTTER. In this book is entered as they issue in detail, the substance of all requisitions drawn by the Secretary of War on the Secretary of the Treasury, either for money to be advanced

(at the instance of the military bureaus) to those disbursing officers and agents of the War Department, whose accounts are settled in this office; and in like manner the substance of all requisitions drawn (at the instance of this office) in payment of claims found to be due to individuals on the settlement thereofshowing the number, the year, the month, and the day, of each requisition; the name of the officer, agent, or claimant, in whose favor it is drawn ; the amount, and the appropriation to which each is chargeable. (10 volumes.)

2. THE REQUISITION BOOK. In this book are registered, in full, monthly, all requisitions drawn by the Secretary of War, of which the substance or skeleton entries had previously been made during the month in the blotter. (11. vols.)

3. The Refunding and Transfer REQUISITION BOOK. In this book are registered, in full, immediately on their being issued, all requisitions made by the Secretary of War (at the instance of this office) on disbursing officers and agents, to refund or make repayment, by depositing in the Treasury to the credit of the appropriation from which it had been drawn, any surplus or balance they may be found to have in their hands on final settlement of their accounts; which is followed by a "covering requisition" from the Secretary of War on the Secretary of the Treasury, to issue a "covering warrant" on said officer or agent, for the amount so deposited. Also, in this book, are registered in full, immediately on their being issued, all "transfer requisitions" made by the Secretary of War (at the instance of this office) on disbursing officers or agents, to deposite in the Treasury, or transfer, to their proper heads of appropriation, any sums of money that may have been drawn in their favor from irrelevant appropriations, or applied by them to irrelevant objects of expenditure-which transfer requisitions are followed by "covering requisitions" from the Secretary of War to the Secretary of the Treasury for his "warrant and counter warrant" on the Treasurer, to effect the transfer credits and debits, at the Treasury, of said sum or sums to their appropriate heads of appropriation. (2. vols.)

4. THE APPROPriation BlotteR. In this book, all sums in the aforesaid books (that is, in the requisition and refunding requistion books) are entered, before they are transferred to the appropriation ledger. 5. THE APPROPRIATION LEDGER. In this book is kept an account with each appropriation, separately, of all disbursements made from it, on account of claims of individuals against the War Department adjusted at this office, and of all advances to disbursing officers of the Department whose accounts are settled in this office-thus: on one side is CREDITED the amounts of the several appropriations from which these disbursements are made, as well as the amounts of the repayments or sums refunded, either as balances, or proceeds of sales of property, or as transfers from one appropriation to another; and on the other side is DEBITED the aggregate amount drawn from each of said appropriations: the said sums, respectively, being transferred monthly, to this book, from the aforesaid requisition blotter. (4 vols.)

6. THE SUMMARY DISBURSEMENT BOOK. This book comprises separate statements, alphabetically arranged, of the AMOUNT of each appropriation that is disbursed by the War Department of which the accounts are settled in this office, and the AMOUNT of the monthly expenditure from each appropriation, showing, monthly, the unexpended BALANCE of each appropriation.

II. Army Pay, and Property, Books.

1. THE OFFICERS' PAY BOOK. In this book (double folio) is kept an account of all payments made to officers of the army, designating their pay proper, commutation pay for rations, forage, double rations, servants' pay, subsistence, and clothing; also, pay for brevet rank, and extra allowances. This book has been substituted, since the 1st January, 1841, for a set of books kept previously to that time, they not being sufficiently full and comprehensive. (4 vols.)

2. THE PAY BOOK OF PRIVATES, &c. In this book is kept an account of all payments made to private soldiers, &c., in the several companies of the army, in regimental order. (1 vol.)

3. THE MILITIA PAY BOOK, OR REGISTER. In this book a register is kept of all payments made to militia and volunteers, (beginning with the late Florida War. (1 vol.)

4. THE RECRUITING PAY BOOK. In this book a register is kept of the enlistments of soldiers in the army, stating their names and numbers, the names of the recruiting officers, the time of enlistments, the bounty paid to each, by whom paid, &c., (8 vols.)

5. THE BOOK OF PAY DUE TO DECEASED SOLDIERS. In this book a register is kept of deceased soldiers, stating their names, when they died, when last paid, and for what period pay (if any) is due, including claims for arrear of pensions due to them. (3 vols.)

6. THE PAY BOOK OF MISCELLANEOUS ARMY CLAIMS. This book consists of an alphabetical list of all claims

growing out of the military establishment, as settled at this office, under the names of the claimants or persons applying in their behalf, the date of payment, and dates of answers to the applicants. (1 vol.)

7. THE PROPERTY BOOK FOR THE QUARTERMASTER'S DEPARTMENT. This book contains debit entries of all PROPERTY with which any officer is charged in the Quartermaster's Department, (so far as such are settled at this office,) and credit entries of the same, according to the settlements of their quarterly returns; which are respectively made when received, and when settled, stating the balance on hand; for which balance they are held accountable in money, if not otherwise accounted for, in the usual course of settlement. This book also contains an alphabetical list of the names of the agents entrusted with the property.

8. THE PROPERTY BOOK FOR THE ORDNANCE DPARTMENT.

This book contains debit entries of all PROPERTY with which any officer is charged in the ordnance department; and credit entries of the same according to the settlements of their quarterly returns, which are respectively entered when received, and when settled, stating the balance on hand, for which balance they are held accountable in money, if not otherwise accounted for in the usual course of settlement: this book also contains an alphabetical list of the names of the agents entrusted with the property.

III. The Pay and Property Books for the Indian Department.

1. THE PAY BOOK FOR THE INDIAN DEPARTMENT. In this book is kept an account of all payments of Indian annuities (national and individual:) the payments on personal account for services, &c., to all persons holding appointments from the department, not at the seat of government; also, payments to contractors with said departments, &c., &c., stating the date and amount of payment to each, the period of service, or other consideration, for which the payment was made, and the name of the agent making payment, &c., &c. (This book was commenced in 1841.) (2 vols.)

2. THE BOOK OF CLAIMS PAID In the Indian DEPARTMENT. In this book is registered all accounts of claims arising in Indian affairs for personal services, &c., under the names of the claimants, stating the time when, and the place where the services were rendered, and for what period; to what clerk referred for settlement, when settled, and paid, &c. (This book was commenced in 1840.) (1 vol.)

3. THE PROPERTY BOOK FOR THE INDIAN DEPARTMENT. This book contains debit entries of all PROPERTY with which any officer of the government is charged for the use of Indians, or for other use connected with Indian affairs; and corresponding credit entries of the disposition of the same, showing the balance on hand, for which they are held accountable. (This book was commenced in 1841.) (1 vol.)

IV. Books of Accounts-of Disbursing Agents and Claimants-settled.

1. THE JOURNAL. This book contains the statements in detail-DEBIT and CREDIT-of the accounts of all persons charged with the disbursement of money, as settled in this office; and also, entries of all payments of claims adjusted and paid on settlement through this office. (12 vols.)

2. THE LEDGER. This book contains the aggregate entries, under the various heads of appropriation, of all the official settlements of the accounts of all the disbursing agents and other persons who are debited in this office, with any money advanced or paid them on account of the United States. (9 vols.)

3. ALPHABETICAL REGISTER OF SETTLED ACCOUNTS. In this book is kept a register of all the settlements of accounts of disbursing officers, and of claims adjusted, in this office, alphabetically arranged. (1 vol.) V. Letter Books.

1. THE REGISTER OF LETTERS. In this book is registered all letters received or referred to this office, (generally from agents and claimants relating to their accounts,) giving a summary of the contents of each letter, its date, the name of the writer, and the disposition made of the original letter. (This book was commenced in 1839.) (1 vol.)

2. THE LETTER BOOK PROPER. This book contains a full record, from day to day, of all letters sent from this office, (including letters on Indian property, but not those on the subject of military property.) (34 vols.)

3. LETTER BOOK ON MILITARY PROPERTY. This book contains a record in full, of all letters written to persons charged with the custody of military property, on the adjustment of their accounts, setting forth the result; also, letters to officers entitled to receive certain small arms, &c., according to "Ordnance regulation, No. 72," for which payment is required of them, at cost. (6 vols.)