such credits, and hence returned to a strict compliance with the law in this matter; and where the State had a surplus I divided that among the districts pro rat a with their enrollment, and then in each district divided again the surplus assigned to it among its sub-districts, and I think this is the only practicable method of adjusting the accounts for men furnished prior to entering upon the enrollment act. Since the last call our orders are to keep a record by the mustering roll of where every mains to be credited,and for the present and the future there should be not trouble if our officers are careful in crediting each locality with its men; but I don"t believe the same rule can be applied to the past, and the law does not require that it should be. There is no doubt that it would be more just and satisfactory if it could be done. I feel sure I cannot.

I am, sir, very respectfully, your obedient servant,

JAS. B. FRY,

Provost-Marshal-General.

WAR DEPT., PROVOST-MARSHAL-GENERAL'S OFFICE, Washington, D. C., January 18, 1864.

His Excellency J. A. GILMORE,

Governor of New Hampshire:

SIR: In reply to your letter of the 12th instant to the Secretary of War, referred by him to this office, in relation to the repayment to the towns of your State of the United States" bounties, by them advanced in cash to the recruits from New Hampshire,and to your telegram upon the same subject, I have the honor to inclose herewith copy of instructions this day issued to Brigadier-General Hinks, superintendent volunteer recruiting service for New Hampshire. Please see telegram upon this subject of the 16th instant to you from the Secretary of War.

I am, sir, very respectfully, your obedient servant,

JAS. B. FRY,

Provost-Marshal-General.

[Inclosure.]

WAR DEPT., PROVOST-MARSHAL-GENERAL'S OFFICE, Washington, D. C., January 18, 1864.

Brigadier General E. W. HINKS,

A. A. P. M. G. for New Hampshire, Concord, N. H.:

GENERAL: I am instructed by the Provost-Marshal-General to inform you that your circular of January 5, 1864, is not entirely approved, and to direct you to modify the first clause thereof so as to read as follows:

The United States will repay, by installments, to the cities and towns of this State so much of the premium and bounties offered by the General Government to the volunteers, under the President's call of October 17, 1863, as may have been actually advanced and paid in cash to or for each volunteer by said cities and towns, provided the recruit in each case, for whom such amount was paid, shall have made or shall make an assignment to the town of the amount so paid. The bounties to be repaid to the towns in installments, as established by existing orders.

The Provost-Marshal-General further directs that you make such modifications of the remainder of the circular, and of all papers