"To be relieved from this accountability, the officer must present a quarterly property return, agreeably to the form prescribed in the "Regulations for the Indian Department," showing, in separate columns, the different articles on hand, and received or purchased, since the last return-the number or amount transferred to others, or issued to those entitled to receive it; and the balance remaining on hand, to be carried to his return for the ensuing quarter. This return, when received in this office, is examined, and correctly stated in the form of an account current, which exhibits the quantity of property the officer is charged with, the quantity he is entitled to credit for, and the balance on hand. This account is placed on file, to be used in the adjustment of the agent's

next return.

"On failure of any officer, or agent, to account for a balance of property remaining in his hands on a final settlement, the value of the property is charged to him on the books of the office, and he is required to refund the amount to the Treasury. Should he fail to comply with this request, the amount, in the case of an officer of the army, is directed to be stopped from his pay, by an order of the Second Comptroller, through the Paymaster General, issued at the request of the Second Auditor. If the officer do not belong to the army, the amount is reported to the Second Comptroller, with a copy of the account and the certificate of the Auditor authenticated by the signature of the Secretary of the Treasury, and the seal of the department, agreeably to form, with a request that suit may be instituted for the recovery of the amount.

"A similar mode of proceeding is adopted in relation to all defaulters against whom it becomes necessary to institute suit [on balances of accounts adjusted in this office.]

"The money appropriated for the expenses of the 'RECRUITING SERVICE' is advanced, on the requisition' of the Secretary of War on the Secretary of the Treasury, in various sums, from time to time, as the exigency of the service demands, to the several officers of the army employed in that service throughout the Union. These officers are required to make returns monthly in the form of a recruiting account,' showing the number and names of the recruits, with the enlistment of each, an abstract of the expenses of their enlistment, with appropriate vouchers, and an account current showing the sums of money placed in his hands, when, and from whom received, and the amount expended.

"The enlistments' accompanying the recruiting account,' and the vouchers, with the abstract of expenses, are then examined, and compared with the 'regulations' of the service; if found to be correct, an official statement of the account is prepared, in which the officer is charged with all moneys for the recruiting service standing to his debit on the books of this office, or credited in his account current, and receives a credit by his expenditures according to his abstract. This statement, with the usual certificate of the balance, is transmitted to the Second Comptroller, for his decision, and the officer is apprised of the result of the settlement. The names of the recruits are then registered in a book kept for the purpose, according to form.

"CLAIMS in behalf of the representatives of DECEASED officers or soldiers of the army, or discharged soldiers, and of officers and privates of the militia and volunteers, if not paid by paymasters-are, when received in this office, compared with the appropriate muster rolls, and if any thing be found due, an account is stated, and a certificate issued, (according to the forms,) which, with the evidence of the claim, are sent to the Second Comptroller for his decision; and when approved and returned to this office, the certificate is transmitted to the claimant, to be presented, for payment, to the paymaster named therein. This mode of payment is adopted in obedience to a regulation' of the Secretary of War, dated the 12th November, 1831, and confirmed by the Second Comptroller on the 24th January, 1832.

"When sums become due to individuals on accounts other than those specified in the above mentioned 'regulation,' a certificate (in due form) is issued by the Auditor, on which, when confirmed by the Second Comptroller, a requisition' is drawn by the Secretary of War on the Secretary of the Treasury, who thereupon issues his warrant in favor of the claimant.

"In like manner, all advances to disbursing officers or agents of the War Department are made on similar ' requisitions' drawn on the Secretary of the Treasury, for warrants to be issued in favor of those officers or agents, who are held accountable for the proper expenditure of the same. And, when transfers of balances from one appropriation to another, become necessary in the settlement of accounts, requisitions' are drawn in like manner on the Secretary of the Treasury for warrants [technically called 'warrant and counter warrant'] to be issued-one in favor of, and the other against the officer, whose account is under settlement, counterbalancing each other in the account.

"In all cases of advances or payments, made by requisition on the Treasury, whether transmitted to the officer or claimant, by mail, or delivered to him in person, his receipt for the requisition or the amount paid him, is required to be placed on file in this office,

"All the requisitions' above described are registered in this office in books kept according to form; and all settlements of accounts, after receiving the Comptroller's confirmation, are duly recorded on the journal and ledger of the office, also according to form. And the voluminous correspondence of the office, in relation to the various transactions above referred to, is recorded in letter books kept in the usual folio form."

The examination of these ACCOUNTS AND CLAIMS, together with the keeping of the books of appropriations,

and requisitions; of advances to, and disbursements by agents; of correspondence, registries, reports, and other clerical duties appertaining to such accounts and claims, seem to be susceptible of distribution, or grouping, into sub-bureaus, divisions, classes, or branches of business, as here subjoined, viz:

1. BUREAU OF BOOK KEEPERS-For keeping the various books of advances, pay, and property, in the army and Indian department, of which the accounts are settled by the Second Auditor, under the revision of the Second Comptroller. See Tables of Details, (D) I. 1. 2. 3. 4. 5. 6 : II. 1. 6. 8 : III. 1. 2. 3 : IV.

1. 2. 3.

2. BUREAU OF INDIAN ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements or the INDIAN DEPARTMENT, including the compensations to Indian agents, presents to Indians, Indian annuities, holding treaties with Indian tribes, running boundary lines, paying contingent expenses; also, settling the quarterly returns of property received, distributed, and on hand; and the settlement of personal claims for miscellaneous services of agents and others, in connection with Indian affairs. See Tables of Details, (A) I. 1. 2. 3. 4. 5. 6: II. 1. 2: III. 1.

3. BUREAU ON INVESTMENTS FOR INDIAN TRIBES-For the settlement of the quarterly accounts of the Secretary of War, as trustee of INDIAN INVESTMENTS-with the book-keeping, and other clerical duties appertaining thereto. See Tables of Details, (A) IV. 1.

4. BUREAU ON THE ARMY PAY ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements for the PAY OF THE ARMY, including the subsistence commutation, and various allowances to officers; the pay, subsistence, and clothing, of their servants; also, the settlement of the miscellaneous claims of officers for personal services, arrears, &c.,-with other clerical duties specially appertaining thereto. See Tables of Details, (B) V. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11 : X. 1. 2. 3.

5. BUREAU ON ORDNANCE ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements for the ORDNANCE DEPARTMENT, including those for the national armories, the armaments of new fortifications, the supplies of various arsenals, and the arming of the militia; also, the settlement of the quarterly accounts current of property received, distributed, and on hand, of officers connected with the ordnance department-with other clerical duties appertaining thereto. See Tables of Details, (B) VI. 1. 2. 3. 4: IX. 1. 2. 3. 4. 5.

6. BUREAU ON CLOTHING AND EQUIPMENT ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements for the clothing and equipment of the army and militia, (formerly attached to the purchasing department, now connected with the quartermaster's department: ) also, the settlement of the quarterly returns or accounts current of property received, distributed, and on hand; and the miscellaneous claims of individuals for service connected herewith-including other clerical duties appertaining hereto. See Tables of Details, (B) VII. 1. 2. 3. 4. 5. 6: IX. 6. 7. 8. 9. 10.

7. BUREAU ON MEDICAL AND HOSPITAL ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements for the medical and surgical, or hospital department-including the purchase of medicines, drugs, surgical instruments, hospital stores, &c: also, the settlement of the quarterly returns of property received, distributed, and on hand; and the claims of private physicians, and others, for services connected herewith. See Tables of Details, (B) VIII. 1. 2: IX. 11. 12. 13.

8. BUREAU ON RECRUITING ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements relating to the recruiting service-including bounty paid to recruits; with the clothing and equipments thereof, received, distributed, and on hand; also, the settlement of miscellaneous claims of individuals for services therein-with other clerical duties appertaining thereto. See Tables of Details, (B) XI. 1. 2.

9. BUREAU ON MISCELLANEOUS ACCOUNTS-For the settlement of the quarterly accounts current of advances and disbursements, on account of the LEAD MINES, and the settlement of returns of property accounts connected therewith; also, the settlement of the quarterly accounts current of advances to, and disbursements by, the superintendent of the buildings and offices of the War Department, &c. See Tables of Details, (B) XI. 3. 4. 5. 6.

TABLES OF DETAILS.

[All the accounts and claims, with their respective vouchers, mentioned under the classes herein described, and marked (A,) (B,) (C,) being received from time time, and audited by the Second Auditor, he makes a separate report thereon, with a reconciling statement of differences when they exist, and transmits the same to the Second Comptroller for his revision and decision in each case, (except the property accounts :) if the decision of the Comptroller be favorable, or modify the report by partial admissions or additions, he returns the documents to the Auditor, with his certified decision appended to the report; of which settlement, where it shows a balance due to a disbursing officer (in cases of final settlement) or to a claimant, the Auditor makes a transcript, and transmits it to the Secretary of War for his requisition on the Secretary of the Treasury, for his warrant on the Treasurer, to pay the amount out of the military or Indian appropriation designated in the transcript; which the Treasurer pays or remits according to the instructions of the claimant— (in cases of small amount some proper disbursing agent makes payment under the authority of a certificate from the Second Comptroller, countersigned by the Auditor, in favor of the claimant.) The favorable result of a settlement having been communicated by the Auditor to the disbursing officer or claimant in every case, the documents are registered and filed in his office, in quality of register (in part) of the accounts and expenditures of the military department: but when the Comptroller suspends or rejects a claim, he transmits the documents to the claimant, as stated in the Chapter on the Second Comptroller's office.]

(A)-THE ACCOUNTS OF THE INDIAN DEPARTMENT. (53)

I. Of the Quarterly Accounts Current of advances to, and of disbursements by, all descriptions of Indian Agents, which are received through the Commissioner of Indian Affairs at Washington, after they have undergone administrative examination in his office, viz:

1. The accounts of governors of territories, (Wisconsin, &c.,) who are ex-officio superintendents of Indian affairs, and disbursing agents, within their respective superintendencies-consisting of the pay of agents; the pay of sub-agents; the pay of interpreters; provisions for Indians visiting their superintendencies on business; and their own contingent expenses of office rent, fuel, stationery, postage, messengers, &c.; together with the contingent expenses of holding treaties when specially appointed as commissioners for that purpose. 2. The accounts of three superintendents in their respective limits (one at St. Louis, one at Detroit, and one at the Chocktaw agency)-consisting of the pay of superintendents (themselves,) the pay of agents, the pay of sub-agents, the pay of interpreters, the expenses of agency buildings, presents to Indians, provisions for Indians attending at the payment of annuities, and when visiting their superintendencies on business, also various contingencies of their office, embracing medical stores, stationery, fuel, hire of expresses, and actual travelling expenses on business of their intendancies.

3. The accounts of twenty-eight agents and sub-agents, distributed in the superintendencies in the Indian country, remote from the superintendents-consisting of accounts of payments identical with those of the superintendents, as above enumerated, and, in addition, these, viz: accounts of Indian annuities, in money, salt, tobacco, goods, and provisions; support of schools; protection of orphans and poor persons; agricultural implements, wagons, teams, cattle, and other stock; building of mills; building of smiths' shops; and purchase of tools, iron, steel, and coal; pay of farmers and laborers, millers, wheelwrights, blacksmiths, and other mechanics; pay of assistants in domestic manufactories; private annuities to individual chiefs; and expenses of the emigration of Indians.

4. The accounts of one disbursing agent at (Washington) the seat of government, in matters not paid for by other agents-consisting of payments for personal services; payments for provisions furnished to Indians; for goods purchased in fulfilment of treaty stipulations; and other claims of various kinds that may not have been paid by agents distributed in the Indian country.

5. The accounts of commissioners appointed from time to time to hold Indian treaties-consisting of accounts of their own salaries (compensation, or per diem;) their actual travelling expenses; their expenses while holding treaties; provisions and presents for Indians in attendance; pay of commissaries who issue provisions; pay of interpreters; pay of laborers; pay of guard, &c.

6. The accounts of special commissioners, appointed to settle claims under particular treaty stipulations-consisting of accounts of their own salaries (compensation, or per diem ;) their actual travelling expenses; their expenses while on duty, &c., (similar to those of commissioners to hold treaties.)

(53) There is, as already stated in a note under this head in the table of operations in the Second Comptroller's office, a distinct set of accounts rendered to the Second Auditor through the office of Indian affairs, by certain Indian agents, for the "Chickasaw tribe," corresponding in nearly all the details of the other Indian accounts here described, which also pass through the same routine of settlement, and therefore need not be repeated in form here; but as the list of books kept in this office on Chickasaw account seem to be more in detail than those kept on other Indian accounts, arising out of the peculiarity of the Chickasaw treaty, (though not so numerous as those kept in the Second Comptroller's office, on the same account,) the description of them is appended to the description of the books (proper) of the Second Auditor's office, given at the end of these tables.

II. Of the accounts of Miscellaneous Claims of agents and others for settlement previous to payment, received through the Commissioner of Indian Affairs, after they have undergone administrative examination in his office; which, when settled and allowed, are paid by requisition of the Secretary of War on the Secretary of the Treasury, for his warrant on the Treasurer to pay, out of appropriations applicable thereto, viz:

1. The accounts of special agents for miscellaneous objects-consisting chiefly of accounts of goods selected, and purchased for the Indian Department, by contractors, under their superintendence and inspection.

2. The accounts of individuals, Indians and others, for various claims-consisting chiefly of claims for allowances under treaty stipulations; claims for special services rendered; expenses of Indians visiting Washinton city, &c.

III. Of the Accounts or Returns of the Property of the Indian Department, which are received through the Commissioner of Indian Affairs, after having undergone administrative examination in his office, viz:

1. The accounts or returns of the twenty-eight disbursing agents and sub-agents distributed in the Indian country, of the property in their respective agencies-consisting of accounts current, of goods, provisions, &c., received by them, and of goods, provisions, &c., distributed or issued by them, showing the balance on hand; also, accounts of all other descriptions of property under their care and inspection in their respective agencies.

IV. Of Anomalous Accounts (disconnected with the foregoing) received from the Secretary of War, "for the time being," viz:

1. The accounts of the Secretary of War "for the time being," as trustee of investments for various Indian tribes-consisting of accounts of the interest accruing, quarterly, on the several investments of stock of Indian tribes.

(B)—THE ACCOUNTS OF THE ARMY, IN PART.

V. Of the Quarterly Accounts Current of the advances to, and disbursements by, fifteen Paymasters of the Army, at military posts, and transient, including one at West Point Academy, and one at Washington; received through the Paymaster General's Bureau at Washington, after having undergone administrative examination there, as appertaining to each Paymaster, viz :

1. The accounts of pay, (54) subsistence, and forage, of officers, of the general staff, corps of engineers, topographical engineers, ordnance, dragoons, rifle, artillery, and infantry-including their extra pay, and double rations when commanding company, brevet pay and emoluments when exercising brevet rank, and one extra ration (called longevity) for every five years' service.

2. The accounts of pay, subsistence, and forage, of surgeons, and assistant surgeons, hospital stewards, and

matrons.

3. The accounts of pay and subsistence of chaplains.

4. The accounts of pay, subsistence, and forage, of ordnance storekeepers.

5. The accounts of pay, subsistence, and forage, of military storekeepers.

6. The accounts of pay (54) and clothing of non-commissioned officers, musicians, and privates, ordnance sergeants, carriage makers, blacksmiths, artificers, and laborers.

7. The accounts of pay, subsistence, and forage, of the superintendent, the professors, assistant professors, teachers, instructors of tactics, and staff, of the military academy at West Point.

8. The accounts of pay and subsistence of cadets at West Point.

9. The accounts of pay, subsistence, and forage, of officers of militia and volunteers called into the United States' service.

(54) On the subject of the pay, subsistence, and forage, of officers of the army, see “Addenda,” at the end of this chapter.

10. The accounts of pay and clothing of non-commissioned officers, musicians, and privates, of militia and volunteers called into the United States' service.

11. The accounts of pay, subsistence, and clothing, of the servants of officers of the army; of officers of the military academy at West Point; and of officers of militia and volunteers called into the United States' service.

VI. Of the Quarterly Accounts Current of advances to, and disbursements by, Ordnance Officers, and others, connected with the Ordnance Department, received through the Ordnance Bureau at Washington, after having undergone administrative examination there, viz:

1. The accounts of disbursements by two superintendents of public armories (at Springfield and Harper's Ferry) consisting of accounts of the pay of the officers, clerks, and men employed in those institutions; the contingent expenses of the same; and the cost of materials of various articles manufactured thereembracing everything necessary to complete the heavy armament of the service, small arms, &c.

2. The accounts of disbursements by fifty-four superintendents of public arsenals, (at various places)-consisting of accounts of the pay of the officers, clerks, and men employed; the contingent expenses of the arsenals; and the cost of munitions of war of every description-from which places they are furnished and transported to the army, by orders of the Ordnance department.

3. The accounts of disbursements by ordnance officers, and others, of the States, for supplies to State troops in the United States' service-consisting of accounts of munitions of war of every description, furnished by the respective States, and all proper contingent expenses involved in the same.

4. The accounts of disbursements by ordnance officers, and others, of territories, for supplies to their troops in the United States' service-consisting of accounts of munitions of war of every description, furnished by the territories, and all proper contingent expenses involved in the same.

VII. Of the Quarterly Accounts Current of advances to, and disbursements by, Assistant Quartermasters General, Quartermasters, and Assistant Quartermasters, received through the Quartermaster General's Bureau, at Washington, after having undergone administrative examination in that office, viz:

1. The accounts of disbursements of assistant quartermaster general (as commissary of purchases) at Philadelphia-consisting of accounts of the pay of officer in charge, pay of clerks and men employed in the establishment; the cost of the materials and manufacture of all the clothing, and the camp and garrison equipments of the army, with miscellaneous appurtenances, as caps, boots, cartridge belts, cavalry equipments, &c., &c.

2. The accounts of disbursements by three other assistant quartermasters general-consisting of accounts of hire or rent of rendezvous, and various other contingent expenses of the army at changeable stations.

3. The accounts of disbursements by fifty to eighty quartermasters at various stations of the army-consisting of accounts of pay and expenses for apprehending deserters, funeral expenses of officers, and various other contingent expenses of the army.

4. The accounts of disbursements by sundry quartermasters, referred to Second Auditor, by the Third and other Auditors, having come into their hands by being improperly blended with other accounts, or misdirected by quartermasters-consisting of the various items, with their vouchers, which may have been so blended by quartermasters in their returns to the Third Auditor, or misdirected to any other Auditor, though properly belonging to the Second Auditor.

5. The accounts of disbursements by quartermasters, and others, of the States, for supplies to State troops in the United States' service-consisting of the accounts of clothing, camp and garrison equipments, &c., &c., furnished by the respective States, and all proper contingent expenses involved in the same.

6. The accounts of disbursements by quartermasters and others, of the territories, for supplies to their troops in the United States' service-consisting of accounts of clothing, camp and garrison equipments, &c., &c., furnished by the said territories, and all proper contingent expenses involved in the same.