month, with a copy of the list of expenditures specified in preceding paragraph, accompanied by vouchers, and will indorse thereon, or convey in the letter of transmittal, such remarks as the matter may seem to require.

VIII. The prison fund is a credit with the Subsistence Department, and, at the request of the Commissary-General of Prisoners, may be transferred by the Commissary-General of Subsistence in manner prescribed by existing regulations for the transfer of hospital fund.

IX. With the prison fund may be purchased such articles not provided for by regulations as may be necessary for the health and proper condition of the prisoners, such as table furniture, cooking utensils, articles for policing, straw, the means of improving or enlarging the barracks or hospitals, &c. It will also be used to pay clerks and other employees engaged in labors connected with prisoners. No barracks or other structures will be erected or enlarged and no alterations made without first submitting a plan and estimate of the cost to the Commissary-General of Prisoners, to be laid before the Secretary of War for his approval; and in no case will the services of clerks or of other employees be paid for without the sanction of the Commissary-General of Prisoners. Soldiers employed with such sanction will be allowed 40 cents per day when employed as clerks, stewards, or mechanics; 25 cents a day when employed as laborers.

X. It is made the duty of the quartermaster, or, when there is none, the commissary, under the orders of the commanding officer, to procure all articles required for the prisoners and to hire clerks and other employees. All bills for service or for articles purchased will be certified by the quartermaster, and will be paid by the commissary on the order of the commanding officer, who is held responsible that all expenditures are for authorized purposes. XI. The quartermaster will be held accountable for all property purchased with the prison fund, and he will make a return of it to the Commissary-General of Prisoners at the end of each calendar month, which will show the articles on hand on the first day of the month, the articles purchased, issued, and expended during the month, and the articles remaining on hand. The return will be supported by abstracts of the articles purchased, issued, and expended, certified by the quartermaster and approved by the commanding officer.

XII. The commanding officer will cause requisitions to be made by his quartermaster for such clothing as may be absolutely necessary for the prisoners, which requisition will be approved by him, after a careful inquiry as to the necessity, and submitted for the approval of the Commissary-General of Prisoners. The clothing will be issued by the quartermaster to the prisoners, with the assistance and under the supervision of an officer detailed for the purpose, whose certificate that the issue has been made in his presence will be the quartermaster's voucher for the clothing issued. From the 30th of April to the 1st of October neither drawers nor socks will be allowed, except to the sick. When army clothing is issued buttons and trimmings will be taken off the coats and the skirts will be cut so short that prisoners who wear them will not be mistaken for U. S. soldiers.

XIII. The sutler for the prisoners is entirely under the control of the commanding officer, who will require him to furnish the prescribed articles and at reasonable rates. For this privilege the sutler will be taxed a small amount by the commanding officer, according to the amount of his trade, which tax will be placed in the hands of the commissary to make part of the prison fund.