Amount of vouchers audited from February 8, 1864, to June 30, 1865, inclusive, under the direction of D. C. McCallum, director and general manager of the Military Railroads of the United States.*

Reports of men hired by J. B. Anderson, general manager of U. S. Military Railroads, Division of the Mississippi, from November 1, 1863, to January 31, 1864, inclusive.#

Report of men hired by D. C. McCallum, director and general manager U. S. Military Railroads, from February 1, 1864, to June 30, 1865, inclusive.#

Statement of amounts of monthly pay-rolls of the U. S. Military Railroads, Division of the Mississippi and of the Tennessee, audited in 1864 and 1865.#

Earnings of the U. S. Military Railroads, Military Division of the Mississippi, from November 1, 1863, to December 31, 1864.#

Numbers 115. OFFICE OF GUN-BOAT FLOTILLA, Saint Louis, Mo., September 14, 1863.

Brigadier General M. C. MEIGS,

Quartermaster-General U. S. Army, Washington, D. C.:

GENERAL: In accordance with General Orders, Numbers 13, I have to report as follows:

I received my appointment as captain and assistant quartermaster on the 28th of September, 1861, and was ordered to report for duty to Captain A. H. Foote, U. S. Navy, commanding gun-boat flotilla on the Western waters.

The flotilla was under the command of naval officers and subject to naval rules, while at the same time its whole organization was a part of the Army and its expenditures paid from that department.

I being the only representative of the Army with the flotilla, all requirements for the service were made through me, and I performed the various duties of naval paymaster, store-keeper, and commissary, beyond the general duties of an army quartermaster. In addition, I was required to audit the accounts of each acting assistant paymaster of the gun-boats, involving an examination into their expenditures for a year-a duty which under other circumstances would belong to the Fourth Auditor.

By act of Congress of July 16, 1862, the Western Gun-boat Flotilla was transferred from the War to the Navy Department, but the final transfer was not made until September 30, 1862, and I was not relieved from duty until the 1st of December following, since which time I have been constantly engaged in settling the accounts of the flotilla and making the necessary reports required by the War Department.

Before leaving I transferred a large amount of property to the naval authorities, estimated in the aggregate to be $1,869,574 in value, comprising gun-boats, tugs, transports, and captured steamers and their equipments, clothing, provisions, small- stores, coal barges, naval wharf-boat, and general quartermaster's stores.

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*Details omitted. The total amount was $10,506.40

#Omitted; but see pp. 878-880, of Executive Document Numbers 1, referred to in foot-note (*), p. 249.

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