Fort Delaware, Del.; Fort McHenry, Md.; Fort Pulaski, Ga.; Fort Scott, Kans.; Fort Columbus, N. Y. Harbor; Fort Leavenworth, Kans.; Fort Mifflin, Pa.; Fort Monroe, Va.; Fort Smith, Ark.; Fort Donelson, Tenn.; Fort Wood, N. Y. Harbor; Franklin, Tenn.; Frederick, Md.; Farmville, Va.; Gettysburg, Pa.; Gallipolis, Ohio; harrisburg, Pa.; Hilton Head, S. C.; Hart's Island, N. Y. Harbor; Johnson's Island, Ohio; Knoxville, Tenn.; Kansas City, Mo.; Key West, Fla.; Louisville, Ky.; Little Rock, Ark.; Lincol General Hospital, D. C.; Lexington, Ky.; Memphis, Tenn.; Murfreesborough, Tenn.; Martinsburg, W. Va.; Morehead City, N. C.; McLean Barracks, Ohio; New Orleans, La.; Nashville, Tenn.; Newport News, Va.; New Berne, N. C.; New Creek, W. Va.; Old Capitol Prison, D. C.; Paducah, Ky.; Pittsburg, Pa.; Philadelphia, Pa.; Petersburg, Va.; Point Lookout, Md.; Raleigh, N. C.; Rock Island, Ill.; Stevenson, Ala.; Ship Island, Miss.; Saint Louis, Mo.; Savannah, Ga.; Vicksburg, Miss.; Wheeling, W. Va.; Willets Point, N. Y.

Fifth division.- Commutation for rations from November 1, 1865 (date of last report), to and including the 15th of October, 1866:

Number of claims on hand November 1, 1865.................. 4.112

Number of claims received since November 1, 1865........... 4.057

Number of claims allowed................................... 870

Number of claims disallowed................................ 241

Number of certificates issued.............................. 307

Number of communications briefed and entered in permanent

letter books............................................... 6.822

Number or communications sent (written).................... 1.812

Number of communications sent (printed form)............... 6.192

Papers sent out by indorsement............................. 86

Claims on hand October 15, 1866............................ 7.622

Records entered on permanent record books, embracing names

(alphabetically arranged), rank, company, and regiment,

capture and release, &c.................................... 25.093

Number of names indexed.................................... 20.242

Remarks in red ink and notations made...................... 4.046

Claims examined............................................ 4.018

A large amount of work has been performed in this division which cannot be enumerated in this report, particularly the answering of numerous personal inquiries as to the condition of claims, nearly all of which cases required an examination of the records. It may be properly here stated that from December 20, 1865 (the date on which payment of commutation of rations to prisoners of war was suspended), until August 11, 1866 (the date of which payment was resumed), the duties of this division, instead of being lessened, were greatly increased, as applicants, becoming impatient, made repeated inquiries by letter and otherwise as to the cause of delay, &c.

During the suspension of payment of commutation all claims received were examined with a view to their settlement at such time as payment might be resumed, if required.

The issuing of certificates on claims examined and ready for settlement has necessarily been retarded since the resumption of payment was authorized, owing to the want of the additional evidence (as to transfer or assignment of claims) required by the resolution of Congress approved July 25, 1866; also to learn the correct post-office address of the claimant.

Circular letters are being sent to all claimants whose claims are ready for settlement calling for the above evidence and information, on the receipt of which certificates are sent to their address through the Commissary-General of Subsistence, who designates, by indorsement on the back of each certificate, the disbursing officer (and his station) authorized to pay the claim.