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 indorsed 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 indorse 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 Twenty- second Article 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 indorsement on the enlistment will be in the hand-writing 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 depots 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 depot, and will not send officers out of the State in which the depot 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 depots 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 eighteen 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.