It will be observed, therefore, that a large portion of the number counted in filling calls has been furnished, first, by the re-enlistment of those in service, and second, by those who have re-entered the service after discharge from a former enlistment under which they had been credited; that is, the different calls were filled by crediting each accepted enlistment, instead of limiting the credit to the actual number of persons who entered the service anew; and hence to determine the number of men actually entering the service for the first time under the different calls, the number credited should be reduced in the same ratio that the enlistments of the same person have been repeated. The extent of this reduction cannot be calculated at this time or even estimated with sufficient accuracy to be useful.

It follows, therefore, that, on account of a necessary repetition of credits incident to enlistments, the tax upon the military basis of the country has been less than would appear by considering simply the number of men embraced in the different calls for troops or the number of credits allowed upon these calls.

COMMUTATION MONEY.

The amount of commutation money received from November 1, 1864, to November 1, 1865, was:

On account of draft and substitute fund............ $317,130.00

On account of sick and wounded soldiers (from non-

combatants, under section 17 of the act of February

24, 1864).......................................... 340,987.53

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Total.............................................. 658,117.53

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Total amount of draft and substitute fund received

under the act approved March 3, 1863............... 25,902,029.25

Total amount expended.............................. 16,387,135.80

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Balance remaining in Treasury to credit of this fund 9,514,893.45

There are just claims still outstanding which have to be met from this fund.

VETERAN RESERVE CORPS.

The regiments of the Veteran Reserve Corps have been performing the same duty during the past year as those specified in my last annual report, viz: Performing garrison duty in Washington and its defensive works; at the various depots for recruits and drafted men; at the provost-marshal's rendezvous; escorting recruits to the field, and more recently performing garrison duty at the several rendezvous for muster out of the volunteer force.

Since the termination of active operations no transfers have been made to this corps, nor have any officers been appointed.

DESERTERS.

The number of deserters arrested since my last annual report is 18,120, nearly all of whom were arrested prior to April 30. The discharge of the deputy provost-marshals and special officers, the stoppage of payment of rewards, and the reduction of the Army have occasioned the reduction of this branch of the business of this office.

DISBURSEMENTS ON ACCOUNT OF VOLUNTEER RECRUITING SERVICE.

The amount expended from the appropriation for collecting, drilling, and organizing volunteers from November 1, 1864, to November 1, 1865, was $1,422,281.73.