9. Expenditures must be confined to items stated in the regula tions. In an unforeseen emergency, requiring a deviation from this rule, a full explanation must be appended to the voucher for the expenditure; and if this be not satisfactory, the account will be charged in the Treasury against the recruiting officer. 10. In all vouchers the different items, with dates and cost of each, must be given. To vouchers for transportation of officers, a copy of the order under which the journey was performed must be appended.

11. In vouchers for medical attendance and medicines, the name of each patient, date of, and charge for, each visit, and for medicine furnished, must be given, and the certificate of the physician added, that the rates charged are the usual rates of the place.

12. To each voucher for notices inserted in newspapers or posters,

a copy of the notice or poster will be appended.

13. Monthly accounts current must exhibit the numbers of Treasury drafts and dates of their receipt; and when funds are transferred, the names of officers from whom they are received, or to whom they are turned over, with the dates of transfer. 14. Fractions of cents are not to be taken up on accounts current. Enlistments must be filled up in a fair and legible hand. The real name of the recruit must be ascertained, correctly spelled, and written in the same way wherever it occurs; the christian name must not be abbreviated. Numbers must be written, and not expressed by figures. Each enlistment must be endorsed as indicated on the blanks furnished, the number in each month to correspond with the names alphabetically arranged. 15. Whenever a soldier re-enters the service, the officer who enlisted him will endorse on the enlistment, next below his own name and regiment, "second (or third) enlistment," as the case may be, together with the name of the regiment and the letter of the company in which the soldier last served, and date of discharge from former enlistment. This information the recruiting officer must obtain, if possible, from the soldier's discharge, which he should in all cases be required to exhibit.-(See 22d Art. of War.)

16. Re-enlistments must be forwarded with recruiting accounts, although any bounty due on them may not be paid. When the bounty is subsequently paid, the soldier's receipt is to be taken on a voucher showing date and place of re-enlistment company and regiment, and by whom re-enlisted.

17. The filling up of, and endorsement on, the enlistment, will be in the handwriting of the recruiting officer, or done under his immediate inspection.

18. To facilitate the final settlement of accounts of discharged

soldiers, the name of the State, as well as the town, where each recruit is enlisted, will be recorded on all muster, pay, and descriptive rolls.

19. Rolls, returns, and accounts will be accompanied by a letter of transmittal, enumerating them, and referring to no other subject. 20. All copies of papers to accompany letters or accounts should be certified by an officer as "true copies."

21. Each voucher should be complete in itself, being accompanied by all orders and explanations necessary to make it fully understood.

DEPOTS FOR COLLECTING AND INSTRUCTING RECRUITS.

964. The depôts for recruits are established by orders from the Adjutant General's Office. In the case of regimental recruiting service, the superintendent of that service will have his headquarters at the regimental depôt, and will not send officers out of the State in which the depôt may be, without authority from the Adjutant General.

965. To each depot there will be assigned a suitable number of officers to command and instruct the recruits; and, when necessary, such number of enlisted men as may be designated at the Adjutant General's Office will be selected for the permanent party to do garrison duty and for drill-masters.

966. The number of recruits at depôts to be assigned to each arm and regiment is directed from the Adjutant General's Office.

967. The recruits are to be dressed in uniform according to their respective arms, and will be regularly mustered and inspected. They are to be well drilled in the infantry tactics, through the school of the soldier to that of the battalion, and in the exercise of field and garrison pieces. Duty is to be done according to the strict rules of service.

968. The general superintendent will cause such of the recruits as are found to possess a natural talent for music to be instructed (besides the drill of the soldier) on the fife, bugle, and drum, and other military instruments; and boys of twelve years of age, and upward, may, under his direction, be enlisted for this purpose. But as recruits under eigh· teen years of age and under size must be discharged if they are not capable of learning music, care should be taken to enlist those only who have a natural talent for music, and, if practicable, they should be taken on trial for some time before being enlisted.

969. Regiments will be furnished with field music on the requisitions of their commanders, made, from time to time, direct on the general superintendent; and, when requested by regimental commanders, the superintendents will endeavor to have suitable men selected from the recruits, or enlisted, for the regimental bands.

970. At every depôt pains will be taken to form from the permanent party a body of competent cooks, some of whom will be sent with every large draft of recruits ordered to regiments.

971. To give encouragement to the recruits, and hold out inducements to good conduct, the commanding officer of the depôt may promote such of them as exhibit the requisite qualifications to be lance corporals and lancc sergeants, not exceeding the proper proportion to the number of recruits at the depôt. These appointments will be announced in orders in the usual way, and will be continued in force until they join their regiments, unless sooner revoked. No allowance of pay or emoluments is to be assigned to these appointments: they are only to be considered as recommendations to the captains of companies and colonels of regiments for the places in which the recruits may have acted; but such non-commissioned officers are to be treated with all the respect and to have all the authority which may belong to the stations of sergeant and corporal.

972. Permanent parties at depôts, and recruiting parties and recruits. will be mustered, inspected, and paid in the same manner as other soldiers.

973. When recruits are received at a garrisoned post, the commanding officer will place them under the charge of a commissioned officer,

974. Recruits are not to be put to any labor or work which would interfere with their instruction, nor are they to be employed otherwise than as soldiers, in the regular duties of garrison and camp.

975. The Rules and Articles of War are to be read to the recruits every month, after the inspection; and so much thereof as relates to the duties of non-commissioned officers and soldiers will be read to them every week.

INSPECTION OF RECRUITS AT DEPOTS AND POSTS.

976. The superintendent or commanding officer will cause a minute and critical inspection to be made of every recruit received at a depôt, two days after his arrival; and should any recruit be found unfit for service, or to have been enlisted contrary to law or regulations, he shall assemble a board of inspectors to examine into the case. A board may also be assembled in a special case, when a concealed defect may become manifest in a recruit, at any time during his detention at the depôt.

977. Every draft of recruits ordered from a depot to any regiment or post, shall, immediately preceding its departure, be critically inspected by the superintendent or commanding officer and surgeon, and, when necessary, a board of inspectors will be convened.

978. Recruits received at a military post or station shall be carefully inspected by the commanding officer and surgeon, on the third day after their arrival; and if, on such inspection, any recruit, in their opinion, be unsound or otherwise defective, in such degree as to disqualify him for the duties of a soldier, then a board of inspectors will be assembled to examine into and report on the case.-(See paragraphs 979, 980, 981.)

979. Boards for the inspection of recruits will be composed of the commanding officer, the senior medical officer of the army present, and, if possible, the three senior regimental officers present on duty with the troops.

REJECTED RECRUITS.

980. In all cases of rejection, the reasons therefor will be stated at large in a special report, to be made by the board, which will also show when, where, and by whom the recruit was enlisted. This report,

together with the surgeon's certificate of disability for service, will be forwarded by the superintendent or commandant of the post direct to the Adjutant General. In all such cases the commanding officer will cause the articles of clothing, which may have been issued to the recruit, with the price of each article, to be endorsed on the certificates of disability. If the recommendation of the board for the discharge of the recruit be approved, the authority therefor will be endorsed on the certificate, which will be sent back to be filled up and signed by the commanding officer, who will return the same to the Adjutant General's Office. In all cases the superintendent, or commander, will cause an extract of the proceedings of the board of inspectors to be furnished the officer making the enlistment. Upon receipt of this extract, the officer will promptly render a special report, in explanation, to the Adjutant General.

981. The board will state in the report whether the disability, or other cause of rejection, existed before his enlistment; and whether, with proper care and examination, it might not have been discovered.

DESERTERS.

155. If a soldier desert from, or a deserter be received at, any post other than the station of the company or detachment to which he belonged, he shall be promptly reported by the commanding officer of such post to the commander of his company or detachment. The time of desertion, apprehension, and delivery, will be stated. If the man be a recruit, unattached, the required report will be made to the Adjutant General. When a report is received of the apprehension or surrender of a deserter at any post other than the station of the company or detachment to which he belonged, the commander of such company or detachment shall immediately forward his description and account of clothing to the officer making the report.

156. A reward of five dollars will be paid for the apprehension and delivery of a deserter to an officer of the army at the most convenient post or recruiting station. Rewards thus paid will be promptly reported by the disbursing officer to the officer commanding the company in which the deserter is mustered, and to the authority competent to order his trial. The reward of five dollars will include the remuneration for all expenses incurred for apprehending, securing, and delivering a deserter.