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Amount transferred on books of the Treasury in settlement of deceased officers' accountability during the fiscal year 1886:

Subsistence of the Army, 1883 and prior years, transfer account.. Amount charged against deceased, resigned, and dismissed officers, on account of funds alleged to have been lost by theft, &c., as follows: Subsistence of the Army, 1879 and prior years Amounts charged against officers still in service on account of funds alleged to have been lost by theft, &c., and for which relief can only be obtained in the Court of Claims, under sections 1059 and 1062, Revised Statutes, as follows:

Subsistence of the Army, 1879 and prior years

Subsistence of the Army, 1880....

Subsistence of the Army, 1881 and prior years

Subsistence of the Army, 1882....

Subsistence of the Army, 1883....

$949 71

393 96 3,720 €5

$1,116 24

3,000 89

39 18

109 16

5,212 66

56 26

3,783, 931 60

Amount charged against officers still in service, taken up during the fiscal year, as follows:

Subsistence of the Army, 1885.............

Total resources

EXPENDITURES.

Amounts expended on the books of the Treasury from the appropriations of the Subsistence Department, during the fiscal year 1886, as follows:

Claims for quartermaster's stores and commissary supplies, act July 4, 1864, per act July 5, 1884................ Claims for quartermaster's stores and commissary supplies, act July 4, 1864, per act February 20, 1886..... Claims for quartermaster's stores and commissary sup

$269 69

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Subsistence of the Army, 1882 and prior years

Subsistence of the Army, 1883 and prior years, transfer

account....

Subsistence of the Army, 1884.

Subsistence of the Army, 1885.

Subsistence of the Army, 1886.

1,906 00

707 23

1,655 62

21 00

568 94

265 74

318 19

540 30

$15, 381 38

Amounts disbursed by officers of the Subsistence Department, and officers doing duty in the Subsistence Department, during the fiscal year 1886, as follows:

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Amounts dropped by officers doing duty in the Subsistence Department
in correction of errors in their accounts during the fiscal year 1886:
Subsistence of the Army, 1885..
Subsistence of the Army, 1886....

$1.75

207 99

account....

Subsistence of the Army, 1883 and prior years, transfer

Subsistence of the Army, 1884 and prior years, transfer account.....

Amounts transferred on books of Treasury, act March 3, 1875 (18 Stat.
L., 418):

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Amounts carried to the surplus fund on June 30, 1886:
Subsistence of the Army, 1883 and prior years..

$3,829 19

Subsistence of the Army, 1884..

471, 810 13

Signal Service subsistence, 1884..

11,080 94

486,720 26

Total expenditures......

3, 174, 650 09

BALANCES.

Amounts in the Treasury to the credit of appropriations of the Subsistence Department on June 30, 1886, as follows:

Subsistence of the Army, 1885..

Signal Service subsistence, 1885
Subsistence of the Army, 1886..
Signal Service subsistence, 1886

$37,454 89

7,343 20

142,342 24

12,344 38

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, 1886, as follows:
Subsistence of the Army, 1885.
Subsistence of the Army, 1886..

Signal Service subsistence, 1886..

....

$199,484 71

...

$5,028 47 348,812 84 12, 473 05

366, 324 36

Amounts refunded to the Treasury near the close of fiscal year, but
not carried to the credit of the appropriations by June 30, 1886:
Subsistence of the Army, 1884 and prior years...
Subsistence of the Army, 1885..

$1,000 90
36 73

Subsistence of the Army, 1886..

33,744 80

34,782 43

Amounts in hands of representatives of deceased officers to be col

lected:

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3,000 89

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Amount charged against officers (deceased and resigned) on account of
funds alleged to have been lost by theft, &c., as follows:
Subsistence of the Army, 1879 and prior years....

Amounts charged against officers still in service on account of funds
alleged to have been lost by theft, &c., and for which relief can only
be obtained in the Court of Claims, under sections 1059 and 1062,
Revised Statutes, as follows:

Subsistence of the Army, 1879 and prior years.

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Statement of the average contract prices per pound (independent of quantities purchased) in each State and Territory for the fresh beef supply of the Army, in the fiscal year 1886 and 1887.

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During the fiscal year ended June 30, 1886, 271 newspaper advertisements and 479 circulars and posters inviting proposals for subsistence supplies were reported to this office. There were also reported 8,486 contracts of various kinds for fresh meats, complete rations, and other supplies required for the subsistence of the Army.

ISSUES TO INDIANS.

Subsistence supplies were issued, or transferred to the Interior Department for issue, to Indians during the fiscal year ended June 30, 1886, to the following amounts in value:

To W. H. H. Llewellyn, Indian agent at Mescalero Agency, N. Mex...
To Sioux Indians en route from Cheyenne Agency to and attending United
States court at Deadwood, Dak..

To destitute Hualpai Indians at Hackberry, Ariz......

To destitute Indians near Fort Bidwell, Cal.

To families of Indian scouts at Fort Supply, Ind. T...

To Quinn River Pi-Ute Indians at Fort McDermit, Nev

To British Cree Indians at Fort Assinniboine, Mont

To Nez Percé Indians, prisoners of war, at Fort Spokane, Wash

To Chiricahua Indians, prisoners of war, at Fort Apache, Fort Bowie, and
in the field, Arizona, and at Saint Augustine, Fla.

To Chiricahua and White Mountain Indians, prisoners of war, at Fort
Apache, Ariz....

To Chiricahua and Warm Spring Indians, prisoners of war, at San Carlos,
Ariz...

To Indian prisoners of various tribes and at different posts..

To Indians visiting posts under Army Regulations 2182 and 2183
To destitute Indians of various tribes and at different posts

Total.......

$599 14

194 89 5,001 22 508 95 1,351 81 2,980 66 934 33

1,619 26

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The sum of $10,636.67 of the above amount has been transferred by the Interior Department to the credit of the appropriation for Army subsistence.

MISCELLANEOUS ISSUES AND EXPENDITURES.

Issues were made during the fiscal year ended June 30, 1886, under orders from commanding officers, as follows:

To citizen prisoners

Rations.

153

To destitute citizens

786

To marines (deserters) in November, 1885, at Fort Sidney, Nebr., and in March, 1886, at Fort Thomas, Ariz

39

To 14 prisoners of state (Mexican mutineers), in July to December, 1885, both months inclusive, at camp at Yuma, Ariz

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2,422

The disbursements for liquid coffee for enlisted men traveling by cars, stages, &c., amount to $5,504.86, being a decrease from previous year of $1,278.20.

For extra-duty pay of enlisted men detailed for duty in the subsistence department at posts there was expended $21,140.79, being an increase over the previous year of $185.39.

There was disbursed for advertising during the year the sum of $11,073.02, an increase of $3,436.68 over the previous fiscal year.

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The value of stores reported lost in the fiscal year 1886, by accident, wastage in transportation, and while in store, &c., for which no one has

been held accountable, was $4,714.68, being $1,535.80 less than losses from like causes in the previous fiscal year.

Stores lost during fiscal year in transportation and responsibility fixed

amounted to

Of this amount there has been collected and accounted for

$526 26 218 65

Balance to be collected.......

307 61

Value of supplies lost by theft, &c., during the fiscal year ended June 30,

1886.

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STORES INSPECTED AND CONDEMNED.

Value (original cost) of subsistence stores inspected and condemned during the fiscal year 1866 ....

From such as were ordered sold there was realized the sum of

Net loss on account of stores condemned......

91 85

3,158 58

$16,783 64 3,147 20

13,636 44

From sales of condemned subsistence property there was realized the sum of $94.37.

COOKED RATIONS FOR RECRUITING PARTIES AND RECRUITS AT REN

DEZVOUS.

There were disbursed in the fiscal year, $33,627.11 for the subsistence of recruiting parties and recruits at rendezvous, the number of rations paid for being 65,1923, and the average cost per ration 51.58112 cents, an increase of .9059 of a cent per ration over the cost of the previous year.

ACCOUNTS AND RETURNS DIVISION.

Accounts and returns on hand June 30, 1885, received, examined, &c., during fiscal year ended June 30, 1886.

On hand June 30, 1885, accounts current..
Received during year, accounts current

On hand June 30, 1885, returns of subsistence stores
Received during year, return of subsistence stores.....

On hand June 30, 1885, returns of subsistence property.
Received during year, returns of subsistence property.

Examined during year ended June 30, 1886:

Accounts current (accompanied by 34,736 vonchers).

Returns of subsistence stores (accompanied by 28,455 vouchers).

Returns of subsistence property (accompanied by 1,638 vouchers).

On hand June 30, 1886, awaiting examination:

Accounts current..

Returns of subsistence stores.

Returns of subsistence property

333 2,492

2,825

290 2,040

2,330

33

796

829

2,307

1,861

681

518

469

148

The above accounts and returns, received during the year, were rendered by 446 officers.

In connection with the examination of these accounts and returns 3,472 letters were written, 1,407 referred, and 224 papers copied.

In addition 4,377 examinations and reports were made upon applications for certificates of non-indebtedness.

ARMY COOKS AND BAKERS.

I have several times heretofore invited attention to the subject of cooks and bakers for the Army, and it is so manifestly a matter of the greatest importance to the health and comfort of the enlisted men individually, and therefore to the efficiency of the Army, that I again recommend that Congress be urged to provide for the enlistment of one cook to each troop, battery, and company, and to each general depot of recruits, and of a baker to each garrisoned post.

That the Army of the United States is provided with a ration, ample in quantity and excellent in quality, has been demonstrated in war as well as in peace; but the articles composing it are furnished in the raw state and must be further prepared by the cook or the baker. Bake ovens, kitchens, ranges, cooking stoves and utensils are now provided by the Government, but no adequate provision has been made for their use in the best manner.

Everything is provided save one, and that one is the skilled hand absolutely necessary to transform the raw materials into good wholesome palatable food, the cook or baker.

DUTIES AND STATIONS OF OFFICERS OF THE SUBSISTENCE DEPARTMENT.

The duties and stations of officers of the Subsistence Department on the 30th day of June, 1886, will appear from the roster hereto appended. During the year the officers of the department have been actively employed, and have performed their duties with their accustomed zeal, fidelity, and efficiency.

Very respectfully, your obedient servant,

R. MACFEELY, Commissary-General of Subsistence.

The honorable SECRETARY OF WAR.

REPORT OF THE SURGEON-GENERAL.

SURGEON-GENERAL'S OFFICE,
Washington, October 11, 1886.

SIR: I have the honor to submit the following statement of finances and general transactions of the Medical Department of the Army for the fiscal year ending June 30, 1886:

FINANCIAL STATEMENT.

Medical and hospital department, 1882:
Balance on hand July 1, 1883

Balance to be accounted for July 1, 1886.

$452 00 452 00

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