the service for nine months, or for one or two years, and at the expiration of these periods again re-enlisted for three years, and the entire "veteran volunteer" force consisted of those who, having served two years, re-enlisted for three years more.

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 a 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 persons 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 singly the number of men embraced in the different calls for troops or the number of credits allowed upon these calls.

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

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 will outstanding which have to be met from this fund.

The regiments of the Veteran Reserve Corps have been 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 forces.

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

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.

the balance of this appropriation remaining in the Treasury is $12,163,386.09, and about $500,000 is still in the hands of the disbursing officers, which in needed to pay outstanding accounts and expenses incurred in mustering out the volunteer forces of the United States.

As fast as the exigencies of the service permitted the force employed has been reduced. The surgeons and commissioners of boards of enrollment in all the districts, 370 in number, have been discharged. The different districts have been consolidated, and but thirty-three provost-marshals are now in service, all of whom will be discharged as soon as their services can be dispensed with.