board and lodging. The aggregate cost of board and loading should never exceed 40 cents per diem; as a general rule, experience has indicated that it should be much less.

45. Accounts for subsistence of persons in the military service will be kept distinct from those for citizens, such as citizen employed of the provost-marshal's department, spies, or others not officers or soldiers in the U. S. service.

46. The contractor will send for payment monthly or quarterly, at his option, his accounts for rations issued to persons in military service, to the Commissary-General; and for citizens and drafter men while at the rendezvous, to the Provost-Marshal- General.

47. When convenience and economy require that the contract shall be for board and lodging, the contract shall state the amount for each separately. The contractor will be paid for board as prescribed in the preceding paragraph, and for lodging from the Provost-Marshal-General's funds as hereinafter directed.

48. When a contract cannot be made the provost-marshal may make arrangements for the payment of the necessary expenses of subsisting and boarding his party.

49. When issues of rations are made in kind it will be done on the usual provision returns. board will be furnished on a return, showing the number of the party, the days, and dates.

50. Lodging will be furnished on a return, showing the number of men, days, and dates for each. From these returns the abstract is made up. (Form 19.)

51. Where "rests" have not been established, and no place of security is at hand, prisoners in charge of provost-marshals" parties may be quartered in jails. In such cases the ordinary jail-fees will be paid in lieu of board and lodging. (See paragraph 118.)

52. When prisoners are to be sent from a station to their destination, as provided in section 7 of the enrollment act of March 3, 1863, they and their guns will be supplied, before leaving the station, with cooked provisions for the trip.

53. Upon their return, or when travelling on duty, the guards must, when practicable, avail themselves of the "rests" or stations on the route.

BOARDS OF ENROLLMENT.

54. Section 8 of act for enrolling and calling out the national forces, &c., approved March 3, 1863, provides:

That in each of said districts there shall be a board of enrollment, to be composed of the provost-marshal, as president, and two other persons, to be appointed by the President of the United States, one of whom shall be a licensed and practicing physician and surgeon.

55. Section 5 of act making appropriations for sundry civil expenses of the Government for the year ending June 30, 1864, and for the year ending june 30, 1863, and for other purposes, approved March 3, 1863, provides:

That the surgeon and the citizen at large, who are, with the provost-marshal, to form the enrolling board of each Congressional district, shall receive the compensation of an assistant surgeon of the Army, excluding commutation for fuel and quarters for the time actually employed, and that the same may be paid by the Secretary of War our of appropriations already made for the services of that Department.

Payment shall be made to them and to the provost-marshal by the pay department.