purpose of laying an assessment of $10,000 upon the friends of the enemy for the benefit of the refugees driven by the rebels from Southwest Missouri beg leave respectfully to present this their final report:

Total amount of assessments laid. . . . . . . . . . . . . . . . . $16,340. 00

Total assessments remitted. . . . . . . . . . . . . . $3,715. 00

Total assessments "no property found". . . 2,000. 00

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5,715. 00

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Net assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,625. 00

Total penalties for failure to pay. . . . . . . . . . . . . . . 1,262. 50.

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Balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,887. 50

The amount thus assessed has been for the use of the refugees or by voluntary and forced payments of money, &c., as follows:

Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,500. 00

Voluntary payments in cash. . . . . . . . . . . . . . . . . . . . . . 2,850. 00

Force payments by sales. . . . . . . . . . . . . . . . . . . . . . . . . 6,563. 45

Deficiencies not collected or collectible. . . . . . . 974. 05

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Balance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,887. 50

Of the amount thus raised the provisions have been turned over to the authorized agents of the Western Sanitary Commission for distribution and the cash realized has been deposited with the assistant treasurer of the United States at Saint Louis to the credit of the provost-marshal-general, from which is drawn from time to time the necessary means to meet the bills contracted by and certified to by the said agents. As to the details of such expenditures the board respectfully refer you to the commission. Gross assessments amounted to a considerable sum above the $10,000 ordered to be raised, but the road found it necessary to adopt such a course in order to realize the $10,000 after deducting such assessments as ought properly to be permitted and making allowances for such defaults as had no ostensible means from which to make the amount by levy and sale. The board therefore respectfully request that a special order may be made covering the entire assessment, legalizing the acts of the board and discharging them from further duty in connection with the matter.

BERNARD G. FARRAR,

Provost-Marshal-General.

GENERAL ORDERS,
HDQRS. DEPARTMENT OF THE MISSOURI, Numbers 51.
Saint Louis, March 3, 1862.

By direction of Major-General McClellan the following tariff of exchange of prisoners of war adopted between the United States and Great Britain in the war of 1812 is substituted for that given in General Orders, Numbers 30, current series:

General Commanding in chief or admiral, sixty men.

Lieutenant-general or vice-admiral, forty men.

Major-general or rear-admiral, thirty men.

Brigadier-general or commodore, with a board pennant and a captain under him, twenty men.

Colonel or captain of a line-of-battle ship, fifteen men.

Lieutenant-colonel or captain of a frigate, ten men.

Major or commander of a sloop-of-war, bomb-ketch, fire-ship, or packet, eight men.

Captain or lieutenant or master, six men.